The Office of the Inspector-General operates so as to foster and maintain a safe and healthy working environment in accordance with the Occupational Health and Safety (Commonwealth Employment) Act 1991. During 2004-05, the Inspector-General received no accident and incident reports. No notices were given under sections 29, 46 and 47 of the Occupational Health and Safety (Commonwealth Employment) Act 1991.
The Freedom of Information Act gives the general public legal access to government documents.
Section 8 of the Freedom of Information Act 1982 (Cth) (the FOI Act) requires the Inspector-General to publish certain information in its annual report. Information about its organisation, functions and decision-making powers is contained in the body of this annual report.
Arrangements for outside participation
The FOI Act requires information regarding the arrangements for bodies or persons outside the Commonwealth to participate in the formulation of policy by the agency, or in the administration of the agency.
A specific performance indicator for the Inspector-General of Taxation is broad-based community involvement in the identification of systemic issues in the administration of tax laws. As stated in Part 2, the Inspector-General has chosen to widely consult with the community in setting his work program.
The Inspector-General also engages in consultation to inform the development of advice to the government. By being fully informed of the effects of findings and recommendations, the Inspector-General can better advise the government on how the administration of the tax laws may be improved and minimise any unintended consequences.
Consultation is most effective when stakeholders respect each other’s input and collaborate to develop workable solutions. However, consultation will not always result in consensus amongst stakeholders.
The Inspector-General takes a number of different approaches to liaison and consultation. Consultations on the work program of the Inspector-General may be broad, such as written submissions responding to an issues paper or terms of reference for a review, or targeted, such as roundtable discussions with a small number of stakeholders or individual meetings with stakeholders.
When engaging in community consultation, the Inspector-General seeks to involve an appropriate range of stakeholders in consultations; ensures all participants have an opportunity to contribute to the consultation; endeavours to provide realistic timeframes for participants to contribute; acknowledges, respects and seeks to understand the views of participants, providing feedback on those views where possible; appreciates and maintains the confidential nature of discussions with stakeholders; and, provides advice to the Government that leads to the improved administration of the tax laws for the benefit of all taxpayers.
Categories of documents held by the Inspector-General
The following categories of documents are held by the Inspector-General:
- correspondence and working papers, including formal submissions, notes
of meetings and files relating to a review;
- correspondence and databases used by staff for the purposes of communication
with persons and organisations related to the general operations of the Inspector-General;
- correspondence and working papers relating to the administration of the
Inspector-General, including personal records, organisation and staffing records,
financial and expenditure records, advice and internal operations such as
office procedures and instructions; and
- reference material, including press clippings and research papers.
Every six months the Inspector-General also publishes an indexed list of files at www.igt.gov.au.
Documents open to public access
A detailed listing of Inspector-General documents published during the year and available on request — reports, discussion papers, issues papers and annual reports — is available at www.igt.gov.au.
The Inspector-General has a policy of publishing all new issues papers and discussion papers on the Inspector-General’s website at the time of release.
All reports to government will also be placed on the Inspector-General’s website following the release of the report by the Minister or the tabling of the report in both Houses of Parliament.
Facilities for access of documents
If a member of the public requests a document and the Inspector-General approves access, the Inspector-General will provide copies of documents after the applicant pays any charges.
Members of the public are also able to obtain access to available documents, by arrangement, at Level 19, 50 Bridge Street, Sydney, NSW.
Freedom of information applications and initial contact points
Initial enquiries regarding access to Inspector-General documents should be directed in writing to:
Inspector-General of Taxation
GPO Box 551
SYDNEY NSW 2001
Procedures for dealing with Freedom of Information requests are detailed in section 15 of the FOI Act. A valid request must:
- be in writing;
- be accompanied by a payment of a $30 application fee;
- include the name and address of the person requesting the information;
- be processed within 30 days of receipt.
Any request, pursuant to subsection 30A(1) of the FOI Act, that the application fee be waived should accompany requests.
Some documents are exempt from public perusal under the FOI Act. Where documents are not accessible by the applicant, valid reasons will be provided.
In accordance with section 54 of the FOI Act, an applicant may, within 30 days of receiving notification under the Act, seek an internal review of a decision to refuse a request. The prescribed fee of $40 should accompany the application.
Decisions about accessibility of documents may also be reviewed by the Administrative Appeals Tribunal.
Freedom of information activity
The Inspector-General received one request for access to documents under the FOI Act in 2004-05. The request was withdrawn.
No advertising or market research activities were undertaken during 2004-05.
The Office of the Inspector-General actively pursues measures to minimise waste and conserve energy. Timer switches control all general lighting in the office. The owner of the leased office premises has an active energy and waste management strategy.
The Inspector-General recycles paper and cardboard products.
No discretionary grant programs are administered by the Inspector-General of Taxation.
Aids to access
Index of compliance
Management of human resources
Purchasing and assets management
Occupational health and safety
Freedom of information
Advertising and market research
Ecologically sustainable development
- Australian Accounting Standards Board
- Aboriginal and Torres Strait Islander
- Australian Equivalents International Financial
- Australian National Audit Office
- Australian Public Service
- Australian Security Intelligence Organisation
- Australian Taxation Office
- Australia Workplace Agreements
- Executive Level 1
- Executive Level 2
- English as a Second Language
- Freedom of Information
- Goods and Services Tax
- International Financial Reporting Standards
- Inspector-General of Taxation
- Senior Executive Service
- Urgent Issues Group