TERMS OF REFERENCE

The IGTO’s investigation does not propose to examine every type of decision that may be made under the GPA, but will draw from case studies in our complaints investigation service as well as stakeholder submissions to identify and investigate particular areas raised as examples of exercise of the GPA that should be investigated. In particular, the IGTO is interested to understand how broad-based GPA decisions (i.e., those affecting large groups of taxpayers) are identified and determined. As there are limited avenues for taxpayers and tax practitioners to challenge the exercise of the GPA, it is important to ensure that processes and procedures underpinning these decisions are robust and effective.

Through case studies and examples, the IGTO’s investigation will examine:

1. the processes by which GPA matters are identified and considered, and how the ATO assures itself that its consideration of the issues accord with a purposive interpretation of the law;
2. the regulatory and compliance impact (including the frequency and circumstances) of the use of the GPA;
3. whether the ATO’s systems and processes to receive, consider and determine matters for the exercise of GPA are operating effectively, efficiently and with timeliness and transparency taking into account all relevant factors and stakeholder feedback;
4. how consideration and decisions in relation to the GPA recorded and communicated, both internally and externally;
5. whether processes in relation to the GPA are well-known and well-understood across the tax practitioner community and within the ATO; and
6. any other relevant matters that arise during the course of the IGTO investigation or as identified by stakeholders in submissions.

The IGTO welcomes feedback from stakeholders – including professional and industry bodies, tax practitioners and taxpayers – on any concerns they have in relation to the GPA processes and potential improvements that may be implemented.

How to lodge a submission

The closing date for submissions is 28 February 2022. Submissions may be lodged by telephone (02 8239 2111) or be sent by: