Report to the Minister for Revenue and the Assistant Treasurer - 12 April 2005

Chapters
Chapter 1: Introduction
Chapter 2: Inspector-General’s summary and recommendations
Chapter 3: The Tax Office’s approach to collecting tax debts from small businesses

Appendices
Appendix 1: Terms of reference
Appendix 2: Conduct of review
Appendix 3: Letter from the Commissioner of Taxation

Summary of submissions and evidence - 12 April 2005

Chapters
Chapter 1: Background and overview of themes raised in submissions and evidence
Chapter 2: Essential background
Chapter 3: Overview of the Tax Office’s small business debt collection system
Chapter 4: Tax Office processes in managing debt
Chapter 5: The tax office’s debt collection policies
Chapter 6: Implementation of Tax Office policy
Chapter 7: Payment arrangements
Chapter 8: Legal recovery action
Chapter 9: Compromise of tax debts
Chapter 10: Release

Appendix
Appendix 1: Business-related personal bankruptcies where the Tax Office has been disclosed as a creditor