Report to the Assistant Treasurer
Chapters Preliminaries Chapter 1: Introduction Chapter 2: Overview and summary Chapter 3: Review of Tax Office Management of Part IVC Litigation Chapter 4: Review into Tax Office audit timeframes Chapter 5: Review into the Tax Office’s administration of penalties and interest arising from active compliance Chapter 6: Review into the Tax Office’s small business debt collection practices Chapter 7: Review of Tax Office administration of GST refunds resulting from the lodgement of credit BASs Chapter 8: Review of the remission of the general interest charge for groups of taxpayers in dispute with the Tax Office Chapter 9: Other matters
Appendices Appendix 1 — Terms of reference Appendix 2 — Conduct of review Appendix 3 — Response from the Second Commissioner of Taxation Appendix 4 — Abbreviations