Review of the Remission of the General Interest Charge for Groups of Taxpayers in Dispute with the Tax Office

Chapters
Chapter 1 - Terms of reference, key findings and how the review was conducted
Chapter 2 - Inspector-General’s report and findings

Appendices
Appendix 1 - Commissioner of Taxation’s letter in response to report
Appendix 2 - Law and policy for imposition of interest and penalties
Appendix 3 - Law and ATO policy for remission of interest and penalties
Appendix 4 - Mass marketed tax effective investments
Appendix 5 - Employee Benefit Arrangements
Appendix 6 - Retirement villages, equity-linked bonds and security-lending arrangements
Appendix 7 - Rates - Additional charges for underpaid tax (under section 170AA)
and late payment (‘ATLP’) — Previous regimes
Appendix 8 - General Interest Charge (GIC) rates
Appendix 9 - Employee Benefit Trust arrangements
Appendix 10 - Employee share or incentive plans
Appendix 11 - Controlling interest superannuation scheme
Appendix 12 - Offshore superannuation scheme