Appendix 1 — Terms of reference

In accordance with subsection 8(1) of the Inspector-General of Taxation Act 2003, the Inspector-General conducts the following review on his own initiative.

1. Within each and across all the following three case studies the Inspector-General will identify issues which, when addressed, will improve the Tax Office’s handling of major, complex issues into the future:

• research and development syndication arrangements
• Living Away From Home Allowances (LAFHAs)
• service entity arrangements.

2. Each case study will focus on:

(a) the timeframes to identify and deal with the issue;

(b) the nature and cause of those timeframes, and if they were reasonable in the circumstances;

(c) the extent and cause of uncertainty to affected taxpayers, including any initial Tax Office guidance or representations;

(d) the Tax Office’s approaches to the issue, the reasons for them, and if they were reasonable in the circumstances, including:

(i) its compliance, legal and resolution approaches; and

(ii) its communications with members of the community; and

(e) the adverse impacts and costs that the Tax Office’s approaches and timeframes may have had on businesses and other areas of the community.

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