A
ABNs see Australian Business Register about us, 2–3
Access and inclusion plan, 115–7
Access and information gathering manual, 124 accommodation, 91
accountability, 78 acronyms, 145–6 activities, 21–67
overview, 21
ABR see Australian Business Register customer services, iii, 29–34 dispute resolution, iv, 59–62 program performance, 22–8, 70–4 reporting, 45–52
retirement income see superannuation supporting for other programs, 67 tax collection see revenue collection
activity statements, iv, 12, 23, 25, 31,37, 50–51, 59 administered expenses, 68–9
administered program performance, 70–4
Administrative Appeals Tribunal (AAT), 61, 104, 107–9 advertising, 122–3
advice, provision of, 29–30 agency resource statement, 129–33 air travel, 91–2
alternative dispute resolution, 24, 60–61 annual report
compliance index, 147–9 corrections to, 134–5 Asian region, engagement with, 20 asset management, 96
assumed identities, 124
ATO app, vii, 10,12, 23, 46, 54, 82 ATO corporate plan 2014–18, 78 ATO enterprise agreement 2011, 84, 88 ATO Executive Committee, 4–6, 77, 89 ATO-held superannuation, 24, 53–4, 59
ATO-Software Developer partnership framework, 14 ato.gov.au (website), 29–30 see also online services Attorney-General’s Department, 17, 126
Audit and Risk Committee, 78–9 Auditor-General, 98
audits
of ATO, 81, 87, 96, 110
of taxpayers, 24, 45, 49–50, 52, 59 AUSkey, 12, 28, 63, 66
AusTender, 97–8
Australian Business Register (ABR), 27–8, 63–6 ABN cancellations, 65
ABN registrations, 13, 63–4 as dataset, 28, 64–5
inappropriate use of ABNs, 50 Registrar’s review, 63–4
Standard Business Reporting (SBR), 13, 63–6 Australian Centre for Justice Innovation, 61 Australian Charities and Not-for-profits Commission
(ACNC), 67
Australian Customs and Border Protection Service, 17, 36, 95
Australian Government Protective Security Policy Framework, 79
Australian Indonesia Government Partnership Fund, 20 Australian National Audit Office (ANAO), 81, 96, 110 Australian Network in Disability, 86
Australian Prudential Regulation Authority (APRA), 55 Australian Public Service (APS), 79, 86, 88
Australian Public Service Commission (APSC), 78, 86, 89, 115
Australian screen production incentive, 68, 70 Australian Securities and Investments Commission
(ASIC), 15, 25, 45, 55, 125–7
Australian Taxation Revenue Office Coordination Forum, 18
B
baby bonus, 72
bad and doubtful debts, 74 bankruptcies, 44–5
base erosion and profit shifting (BEPS), 16, 18–20, 50 budgeted expenses and resources, 130–3
business see also small business assistance to, 29, 31, 46–7, 74 fraud, 50–1
with international dealings, 18–20, 49–50 large business, 49
phoenix activity, 51
registration see Australian Business Register reviews and audits, 49, 60
superannuation guarantee, 55–7, 73–4 tax evasion, 50–2
taxable payments reporting system, 48 voluntary disclosures, 41
business activity statement (BAS), 18, 40, 67 Business performance check, 12
C
call-back requests, 29 capability review, 78 capital budget, 96
Chief Executive Instructions, 79 China State Administration of Taxes, 20 cleaner fuels grant scheme, 68, 70 client experience, improvement of, 11–4 co-contributions to superannuation, 59, 73
code of conduct, 79 Code of Settlement, 61 Comcare, 87
Commissioner of Taxation see also Jordan, Chris legislative powers of, 102
commitments to service, 32–4 committees, 4–6, 77–9, 81
Common Reporting Standard, 19–20
Commonwealth Fraud Control Framework 2014, 80 Commonwealth Ombudsman, 80–2, 112
Commonwealth Property Management Framework, 91 community perceptions, 82–3
company tax, 49 see also large business compensation statistics, 113–4 Competent Authority Network, 49 complaints, 81–2
compliance activities, 17–20, 39–43, 45–52, 54–7 Compliance Group, 76
compliance index, 147–9 conformance, 79
conservation tillage refundable tax offset, 70 consultants contracts, 95, 97
consultation arrangements, 14–5
Continuing Professional Development hub, 15 contracts, 97–8
corporate plan, 78
corrections to annual report, 134–5 cost of collection, iv, 26, 38–9 crime, 50–2, 79–80, 124–8 Crimes Act 1914, 101, 124, 127 Criminal Assets Confiscation Taskforce, 52 cross-border transactions, 18–20, 49–50 culture, 3, 15
customer satisfaction, 82–3 customer services, 29–34
D
debt collection and management, 14, 26, 40, 43–5, 74 decision impact statements, 104, 107
Department of Foreign Affairs and Trade (DFAT), 17 Department of Human Services (DHS), 17, 29 deregulation agenda, 17–8
digital services see online services Digital Transformation Agenda, 17 direct mail, 122–3
disabilities, people with, 86, 115–7 disclosure
public interest, 80
of taxpayer information, 125–8 voluntary, 41, 62, 73
dispute resolution, iv, 59–62
Diversity and inclusion plan 2015–17, 86 dividend washing, 51
Division 293 tax, 58
E
early engagement strategies, 21, 49, 60 education tax refund, 72
employees see workforce energy use, 92–3 enterprise agreement, 88 environmental management, 90–3 environmental outcomes, 69 errors in annual report, 134–5 ethics, 79–80
excess superannuation contributions, 58–9 exchange of information, 19, 66
excise, 13, 17, 35, 36, 41, 49 Executive Committee, 4–6, 77, 89 executive remuneration, 89 expenses, administered, 68–9 exploration development incentive, 70 external scrutineers, 81, 110–2
F
financial advantage, unfair, 44 financial management, 94–8 financial statements, Volume 2 first home saver accounts, 69, 72 Foreign Account Tax Compliance Act, 19 forums, 77–8
fraud, 50–2, 79–80
Freedom of Information Act 1982 (FOI Act), 80 fringe benefits tax (FBT) 31, 61, 100, 105, 108 fuel tax credits, 68, 71
Future of the Tax Profession Working Group, 14
G
glossary, 141–3 goals, 3
goods and services tax (GST) administration of, 17, 96 collection of, 40 fraudulent claims, 50–1 tax gap analysis, iii, 26, 42–3
Voluntary Compliance Program, 18, 40 governance, 76–83
overview, 76
accountability and transparency, 78 conformance and quality, 79 ethics and values, 79–80 risk management, 79 stakeholder engagement, 80–3 structures and arrangements, 76–7 government priorities, delivery on, 16–20 grants, 98
gross tax collections, 35 Group of Twenty (G20), 19–20 group structure, 76–7 guidance, provision of, 30
H
health and safety, 87 history of ATO, 2
House of Representatives Standing Committee on Tax and Revenue, 81
I
identity crime, 51, 79 inclusion, 115–7 income tax
collection of See revenue collection company, 49 see also large business compliance activities, 40
liabilities paid, 32 refunds, 37, 50 income tax returns
cost of managing, iii, 38–9
lodgments, iv, 11, 18, 23, 25, 31–2, 45–6 reviews and audits, 45, 49, 60
independent review, 60 Indigenous employees, 86 indirect taxes, 41
Indonesian Directorate General of Taxes, 20 information
exchange of, 19, 66 freedom of, 80 gathering powers, 124
provided to law enforcement agencies, 125–8 Information Publication Scheme (IPS), 80
initialisms, 145–6
Inspector-General of Taxation, 81–2, 111 integrity, 79 International Day Against Homophobia
and Transphobia, 86
international tax rules, 18–20, 49–50
J
Joint International Tax Shelter Information and Collaboration (JITSIC) Network, vii, 16, 19 Jordan, Chris
as Commissioner, 4 Commissioner’s Review, v–vii letter of transmittal, x
K
key performance indicators (KPIs), 23–8 key resources, 144
L
Large Business Liaison Group, 15 large businesses see business
Law Design and Practice Group, 5, 7, 77 law enforcement agencies, 52, 125–8 leadership, 86
learning and development, 15, 86 legal services expenditure, 103, 134–5 legislation
Commissioner’s powers, 102 drafting of, 15, 17–8, 25 reporting requirements in, 100–1 letter of transmittal, x
LGBTI and Ally Network, 86 litigation, 24, 59, 61
significant cases, 104–6 test case program, 61, 107–9 lodgments
activity statements, iv, 23, 25, 31, 40, 43, 50, 59 income tax returns, iv, 11, 18, 23, 25, 31–2, 45–6 on time, iv, 25, 31–2, 43
Standard Business Reporting (SBR), 13, 27–8, 63–6
lost superannuation, 24, 53–4
low-income superannuation contributions, 59, 68–9, 72, 95, 132
luxury car tax (LCT), 42–3
M
management committees, 4–6, 77–8 market research, 82–3, 122–3 media placement, 122–3
memorandums of understanding, 17 Ministers, 2
Mission, 3 myDeductions, 12 myGov, vi, 10–3, 18, 29, 54 myTax, vi, 10–1, 18
N
National Disability Strategy 2010–2020, 115 national rental affordability scheme, 69, 71, 131 net tax collections, 23, 35–7
non-salary benefits, 89
non-compliance see compliance activities notifiable incidents, 87
O
occupational health and safety, 87
offences, disclosure of information relating to, 127–128 offshore tax evasion, 19–20, 50
online services, 12, 15
ATO app, 12, 23, 46, 54, 82 Australian Business Register, 63–6 customer satisfaction with, 82–3 enhancement of, 12, 29–30
myGov, 10, 11–3, 17, 18, 29, 54, 91 myTax, 10, 11, 18, 45
pre-filling service, 45–6 superannuation, 53–7 voice authentication, 10, 12 operating expense budget, 95
Organisation for Economic Co-operation and Development (OECD), 16, 18–20, 78 organisational structure, 7, 76–7
employees by job family, 120 employees by line, 118–9 organised crime, 52, 80 outcome
environmental, 69, 91–3 to government, 2, 16–20 program performance, 22–8, 70–4 overpayments, 74
P
paper use, 91–2
Papua New Guinea Internal Revenue Commission, 20 Parliamentary committees, 81
participation, support for, 31–2 partner relationships, 14–5 pay as you go (PAYG) system, 18 payment plans, 12, 43
payments received, iii, 23, 32 payments to taxpayers
compensation payments, 113–4
interest on overpayments and early payments, 74 refunds, 35, 37, 50
penalties, 40, 56
People, Systems and Services Group, 5, 76 perceptions research, 82
performance, financial, 95 performance pay, 89 phoenix activity, 51
Portfolio Budget Statements (PBS), 22 pre-filling, 45
private health insurance rebate, 73 private rulings, 19, 23
privately-owned groups, 47 procurement, 97
product stewardship for oil program (PSO), 68–9, 71 profit shifting, 16, 18–20, 50
program performance, 22–8, 70–4 program structure, 2, 22
Project DO IT, 41 Project Wickenby, 52, 125 property management, 90–1 prosecutions, 52
public advice and guidance, 21, 30
Public Governance, Performance and Accountability Act 2013 (PGPA Act), 67, 78, 97
Public Interest Disclosure Act 2013, 80 public rulings, 30
Public Service Act 1999, 2, 85 purchasing, 97
Q
quality assurance, 17, 79 questions on notice, 76, 81
R
Reconciliation action plan 2014–17, 86 red tape reduction, v, 14, 16, 17–8, 53, 56, 59 refunds, 37, 50–1, 23–9, 35
Registrar’s review, 63–4
Reinventing the ATO Program, v, 10–5 client experience, 11–4
business, 46–52 see also business individuals, 45–6 see also income tax returns legislative requirements, 100–1
research and development tax incentive, 68, 69, 71–2 retirement income see superannuation
revenue collection, 35–45 overview, 35
compliance activities, 17, 39–43 cost of, 38
debt management, 14, 43–5, 74 excise and indirect taxes, 35, 41 goods and services tax (GST), 35, 40 gross tax collections, 35
international cooperation, 18–20 net tax collections, 35–7 state and territory offices, 18 tax gap analysis, iii, 42–3 voluntary disclosures, 41 risk management, 79
role and responsibilities of ATO, 2
S
safety, occupational, 87 salary, 88–9
screen production incentive, 68, 70, 131 scrutineers, 81, 110–2
seafarer tax offset, 72, 132 Second Commissioners, 5, 76–7 security measures, 79
self-managed superannuation funds (SMSF), 54–5 Senate Economics Committee, 81
Senate Estimates, 81
senior executive committee, 4–6, 77, 89 service, commitments to, 32–4 Service NSW, 65
settlements, 61–2 shopfront services, 29 significant achievements, vi significant cases, 104–6 Single Touch Payroll, vii, 15
small business
assistance to, 12, 15, 29, 46 call-back requests, 29
registration see Australian Business Register SuperStream, 53
Small Business Assist, x, 12, 29 Small Business Consultation panel, 14 Small Business Fix-it Squads, 15 Small Business Newsroom, vi
Small Business Superannuation Clearing House, 56–7 SMS payment reminders, 43
social media, 13, 29, 30, 46, 54
Software Developer partnership framework, 14 staff experience, 15 see also workforce stakeholder engagement, 80–3
Standard Business Reporting (SBR), 13, 63–6 Standing Committee on Social Policy and Legal
Affairs, 81
Standing Committee on Tax and Revenue, 81 state and territory revenue offices, 18 State of the Service report, 86, 115 strategies, 3
Strongim Gavman Program, 20
Study Group on Asian Tax Administration and Research (SGATAR), 16, 18, 20
superannuation, 52–9
account consolidation, 13, 54 APRA funds, 55
ATO-held, 53–4 co-contributions, 59, 73 excess contributions, 58 guarantee, 55–7, 68, 73–4 lost, 24, 53–4
low-income contributions, 59, 68–9, 72, 95, 132 self-managed funds, 54–5
SuperStream, 53, 57 SuperTICK, 55 unclaimed, 52–3, 74
T
targeted assistance, 22, 74 Tax Agent Services Act 2009, 68 tax agents, iii, 22, 24, 31, 38, 58, 67, 82 tax collection see revenue collection tax disputes see dispute resolution tax evasion, 19–21, 47, 50–2 tax file numbers (TFNs)
registrations, iv, 23, 25, 31, 55, 81 superannuation funds, 55 tax gap analysis, 42–3 tax liabilities
compliance activities, 17, 39–43 debt management, 14, 43–4, 74 paid by due date, 32
penalties and interest, 41, 56
Tax Practitioners Board, 22, 67 tax returns see income tax returns Tax Time 2014, 18
Tax Time 2015, 11–2
taxable payments reporting system, 48 Taxation Administration Act 1953, 125 Test Case Litigation Program, 61, 107–9, 143 transparency, vi, vii, 13, 19, 78–9
travel, 91–2, 95
Treasury, 2, 15, 17–8, 25, 81, 97 tribunals, 59, 61, 89, 104 trusts, 8, 31, 51
U
unauthorised access, 80
unclaimed superannuation, 52, 54, 74 unfair financial advantage, 44
United States Internal Revenue Service, 19 use of access powers, 124
V
values, 3, 14, 79–80, 116 vision, 3, 11, 78, 86
voice authentication, 101, 12, 143
voluntary compliance, 18, 27, 40, 51, 52, 55, 57 voluntary disclosures, 41, 73
W
wealthy groups, 47 web chat, vi, 12 webcast, 15 webinars, 29, 46, 54
website, 29–30, 54, 58, 78, 80, 82, 97–8, 112, 116–7, 143, see also online services
wind-ups, 44–5 health and safety, 87 leadership, 86
learning and development, 86 remuneration, 88–9
staff engagement, 86
Working smarter in tax debt management report, 19
Y
YouTube, 58