Report to the Minister for Revenue and the Assistant Treasurer

Chapters
Chapter 1: Introduction
Chapter 2: Overview and key recommendations
Chapter 3: Service entity arrangements — nature of arrangements and history of Tax Office approaches
Chapter 4: Comments made and concerns raised by stakeholders on Tax Office’s approach to service entity arrangements
Chapter 5: Inspector-General’s findings — timeframes and consultation processes
Chapter 6: Inspector-General’s findings on Tax Office’s legal and compliance approaches to service entity arrangements
Chapter 7: Inspector-Generals’ findings — issues around communication of the Tax Office’s view

Appendices
Appendix 1: Terms of reference and conduct of the review
Appendix 2: Commissioner’s submission in response to the review
Appendix 3: Tax Office’s view on what is a service arrangement
Appendix 4: Extract from Tax office’s trusts assessing manual
Appendix 5: Timeline of key events in Tax Office’s approach to service entity arrangements
Appendix 6: Bibliography
Appendix 7: Abbreviations