Report to the Minister for Revenue and the Assistant Treasurer

Chapters
Preliminaries
Chapter 1: Overview
Chapter 2: Summary of key findings and recommendations
Chapter 3: Penalties, interest and active compliance activities — background
Chapter 4: Consistency of the Tax Office’s approach in the application of penalties and interest

Appendices
Appendix 1: Terms of reference of review
Appendix 2: Conduct of review
Appendix 3: Letter from Commissioner of Taxation
Appendix 4: ANAO Findings
Appendix 5: List of Tax Office rulings, practice statements and administrative policies
Appendix 6: Information from Tax Office audit procedures