Inquiry into the External Scrutiny of the Australian Taxation Office
The Taxation Committee of the Business Law Section of the Law Council of Australia (the Committee) welcomes the opportunity to make submissions to the House of Representatives Standing Committee on Tax and Revenue (the Standing Committee) regarding the Inquiry into the External Scrutiny of the Australian Taxation Office (the Inquiry).
This submission responds to the Inquiry's Terms of Reference released by the Standing Committee. The Committee has set out its submissions below. To assist the Committee in the Inquiry, this submission includes a comparative summary of oversight of the ATO, compared to oversight of revenue agencies in the United Kingdom, Canada and New Zealand (Appendix). The summary is organised by type or function of oversight, and makes summary reference to the number and topic of oversight inquiries or reports in each country in the last few years.