When is the Commissioner of Taxation required to give a taxpayer reasons?...Understanding a Taxpayer's Rights

This thought leadership articles examines the circumstances in which a taxpayer has a statutory right to receive reasons from the Commissioner of Taxation. It is important for taxpayers to keep in mind that reasons are not always provided, nor are they required to be.  The fact that they are typically provided makes any refusal to do so, when it occurs, seem exceptional and, in many cases, unfair. However, in the absence of any change in law or policy, it is ultimately a matter for the Commissioner/ATO to decide and which might be revisited only once a decision to litigate the decision has been made by the Taxpayer.

We have also prepared a briefing slidedeck which summarises key points from the article. The briefing slide deck can be downloaded by clicking the second PDF link in the right column.

This article was primarily authored by Senior Investigator Robyn Thomas, with input from Karen Payne, Duy Dam, Rosina Lai and Anita Hong.

Article – PDF | 505KB

Briefing Slidedeck – PDF | 758KB

International Ombudsman Institute (IOI) Webinar: Covid-19 and the Ombudsman – Rising to the Challenge of a Pandemic

The IGTO attended a global webinar hosted by the IOI that discussed the way Ombuds institutions around the globe have adapted and responded to the enormous social and economic problems generated by the COVID-19 pandemic. It was also an opportunity for the IGTO to share our experiences with our international counterparts.

 

Acuity Magazine Podcast interview with the IGTO

Aly Garrett, FCA interviews the Inspector-General of Taxation and Taxation Ombudsman (IGTO), Karen Payne, on behalf of CA ANZ’s Acuity magazine. The podcast - “Investigative roles of the Inspector-General of Taxation” explores the role the IGTO plays in investigating tax complaints, how you can be audited without knowing you are being audited (the assistance the IGTO can provide to affected taxpayers), and the important role accountants can play as whistleblowers.

PDF | 109KB

Former IGT Valedictory Speech

On 4 October 2018, the former IGT delivered his valedictory speech at an event in Melbourne hosted by Arnold Bloch Leibler.

PDF | 143KB

Presentation to the 13th International Conference on Tax Administration

On 5 April 2018, the former IGT delivered a plenary presentation to the 13th International Conference on Tax Administration hosted by the University of New South Wales.

PDF | 269KB

Closing address to the Future of the Tax Profession Symposium

On 23 November 2017, the former IGT delivered the closing address to the Future of the Tax Profession Symposium hosted by La Trobe University and Edith Cowan University.

PDF | 423KB

International Bureau of Fiscal Documentation Report Australia

In December 2015, the IGT prepared a report for the International Bureau of Fiscal Documentation

PDF | 343KB

The Role of Inspector-General of Taxation in Australia

In November 2015, the former IGT delivered a paper at the International Conference on Taxpayer Rights held in Washington DC.

PDF | 430KB

IGT's 10th Anniversary Booklet

The Inspector-General of Taxation celebrated 10 years of service to the Australian community in 2013. To mark this occasion, the IGT released a booklet which provided the community with a simple and easy to understand guide about the IGT office and its functions at the time.

PDF | 253KB