The IGT office fosters and maintains a safe and healthy working environment in accordance with the Work Health and Safety Act 2011 (the WHS Act). During 2011–12, the IGT received no accident and incident reports. No notices were given under sections 90, 191 and 195 of the WHS Act.
The Freedom of Information Act 1982 (the FOI Act) gives the general public legal access to government documents. Agencies subject to the FOI Act are required to publish information as part of the Information Publication Scheme (IPS). The IGT website contains this information including the agency's structure, functions, appointments and consultation arrangements. An agency plan detailing the information published in accordance with the IPS requirements is also available on the IGT website.
Categories of documents held by the IGT
The following categories of documents are held by the IGT office:
- 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 IGT office;
- correspondence and working papers relating to the administration of the IGT office, including personal records, organisation and staffing records, financial and expenditure records, advice and internal operations documents such as office procedures and instructions; and
- reference material, including press clippings and research papers.
Every six months the IGT also publishes an indexed list of files on the IGT website.
Documents open to public access
A detailed listing of IGT documents published during the year, such as reports, terms of reference, submission guidelines and annual reports, is available on the IGT website. The IGT has a policy of publishing all new terms of reference and submission guidelines on the IGT's website at the time of release. All reports to Government will also be placed on the IGT'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 IGT approves access, the IGT will provide copies of documents after the applicant pays any processing charges. Members of the public are also able to obtain access to available documents, by arrangement, at: Level 19 50 Bridge Street SYDNEY NSW 2000
Freedom of Information applications and initial contact points
Initial enquiries regarding access to IGT documents should be directed in writing through email at FOI@igt.gov.au or via post to: Freedom of Information 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;
- state that the request is an application for the purposes of the FOI Act;
- provide such information concerning the document as is reasonably necessary for the IGT to identify it; and
- give details of how notices under the FOI Act may be sent to the applicant (such as by email).
A valid request is to be processed within 30 days unless:
- the subject matter is more closely connected to another agency which may result in transfer to the relevant or appropriate agency;
- third party consultations are required, in which case an additional 30 days may be added;
- the applicant agrees to additional time for the processing of the request;
- additional time is requested from the Australian Information Commissioner in cases of complex or voluminous requests; or
- a decision has been made to impose charges.
There is no application fee for an FOI request. Some documents are exempt from public perusal under the FOI Act. Where documents are not accessible by the applicant, valid reasons will be provided. Applicants are able to request a review by the IGT office of a decision regarding the accessibility of documents. Such requests should be made within 30 days of receipt of the original decision by the applicant. Application can also be made to the Australian Information Commissioner for a review of certain decisions. Information about this process can be found on the Office of the Australian Information Commissioner website . Decisions made by the Australian Information Commissioner may be appealed through the Administrative Appeals Tribunal.
Freedom of Information activity
The IGT received no valid requests for access to documents under the FOI Act in 2011–12.
Advertising costs for the IGT's review submission requests and recruitment announcements during 2011–12 totalled $25,825 (GST inclusive). No market research activities were undertaken during 2011–12.
The IGT office actively pursues measures to improve its overall environmental performance. The owner of the leased office premises has active energy, waste management and water conservation strategies. The IGT recycles paper and cardboard products. The IGT reports to Government annually on the agency's energy performance.
No discretionary grant programs are administered by the IGT.
|Part of Report||Description||Requirement||Page(s)|
|Letter of transmittal||Mandatory||iii|
|Table of contents||Mandatory||v–vi|
|Internet home page address and Internet address for report||Mandatory||ii|
|Review by Agency Head|
|Review by Agency Head||Mandatory||1–12|
|Summary of significant issues and developments||Suggested||1–12|
|Overview of agency's performance and financial results||Suggested||1–17|
|Outlook for following year||Suggested||10–11|
|Significant issues and developments - portfolio||Portfolio departments - suggested||2–8|
|Role and functions||Mandatory||13|
|Outcome and program structure||Mandatory||14|
|Where outcome and program structures differ from PB Statements/PAES or other portfolio statements accompanying any other additional appropriation bills (other portfolio statements), details of variation and reasons for change||Mandatory||N/A|
|Portfolio structure||Portfolio departments - mandatory||N/A|
|Report on Performance|
|Review of performance during the year in relation to programs and contribution to outcomes||Mandatory||19–32|
|Actual performance in relation to deliverables and KPIs set out in PB Statements/PAES or other portfolio statements||Mandatory||23–32|
|Where performance targets differ from the PBS/ PAES, details of both former and new targets, and reasons for the change||Mandatory||N/A|
|Narrative discussion and analysis of performance||Mandatory||19–32|
|Significant changes in nature of principal functions/ services||Suggested||N/A|
|Performance of purchaser/ provider arrangements||If applicable, suggested||N/A|
|Factors, events or trends influencing departmental performance||Suggested||19–32|
|Contribution of risk management in achieving objectives||Suggested||35–36|
|Social inclusion outcomes||If applicable, mandatory||N/A|
|Performance against service charter customer service standards, complaints data, and the agency's response to complaints||If applicable, mandatory||N/A|
|Discussion and analysis of the agency's financial performance||Mandatory||32|
|Discussion of any significant changes from the prior year, from budget or anticipated to have a significant impact on future operations.||Mandatory||N/A|
|Agency resource statement and summary resource tables by outcomes||Mandatory||16–17|
|Agency heads are required to certify that their agency comply with the Commonwealth Fraud Control Guidelines.||Mandatory||iii|
|Statement of the main corporate governance practices in place||Mandatory||33–36|
|Names of the senior executive and their responsibilities||Suggested||ii, iii, 33–34|
|Senior management committees and their roles||Suggested||33–34|
|Corporate and operational planning and associated performance reporting and review||Suggested||34–35|
|Approach adopted to identify areas of significant financial or operational risk||Suggested||35–36|
|Policy and practices on the establishment and maintenance of appropriate ethical standards||Suggested||36|
|How nature and amount of remuneration for SES officers is determined||Suggested||38–39|
|Significant developments in external scrutiny||Mandatory||36–37|
|Judicial decisions and decisions of administrative tribunals||Mandatory||37|
|Reports by the Auditor-General, a Parliamentary Committee or the Commonwealth Ombudsman||Mandatory||37|
|Management of Human Resources|
|Assessment of effectiveness in managing and developing human resources to achieve departmental objectives||Mandatory||37–39|
|Workforce planning, staff turnover and retention||Suggested||39|
|Impact and features of enterprise or collective agreements, individual flexibility arrangements (IFAs), determinations, common law contracts and AWAs||Suggested||38–39|
|Training and development undertaken and its impact||Suggested||39|
|Work health and safety performance||Suggested||87|
|Statistics on staffing||Mandatory||39–41|
|Enterprise or collective agreements, IFAs, determinations, common law contracts and AWAs||Mandatory||38|
|Assets Management||Assessment of effectiveness of assets management||If applicable, mandatory||40|
|Purchasing||Assessment of purchasing against core policies and principles||Mandatory||40|
|Consultants||The annual report must include a summary statement detailing the number of new consultancy services contracts let during the year; the total actual expenditure on all new consultancy contracts let during the year (inclusive of GST); the number of ongoing consultancy contracts that were active in the reporting year; and the total actual expenditure in the reporting year on the ongoing consultancy contracts (inclusive of GST). The annual report must include a statement noting that information on contracts and consultancies is available through the AusTender website.||Mandatory||40–41|
|Australian National Audit Office Access Clauses||Absence of provisions in contracts allowing access by the Auditor-General||Mandatory||41|
|Exempt Contracts||Contracts exempt from AusTender||Mandatory||41|
|Financial Statements||Financial Statements||Mandatory||43–85|
|Other Mandatory Information|
|Work health and safety (Schedule 2, Part 4 of the Work Health and Safety Act 2011)||Mandatory||87|
|Advertising and Market Research (Section 311A of the Commonwealth Electoral Act 1918) and statement on advertising campaigns||Mandatory||90|
|Ecologically sustainable development and environmental performance (Section 516A of the Environment Protection and Biodiversity Conservation Act 1999)||Mandatory||90|
|Compliance with the agency's obligations under the Carer Recognition Act 2010||If applicable, mandatory||N/A|
|Disability reporting - explicit and transparent reference to agency-level information available through other reporting mechanisms||Mandatory||41–42|
|Information Publication Scheme statement||Mandatory||87–89|
|Correction of material errors in previous annual report||If applicable, mandatory||N/A|
|List of Requirements||Mandatory||91–94|
- The actions/functions performed by agencies to deliver government policies.
- An amount of public money that Parliament authorises for spending (that is, funds to be withdrawn from the CRF). Parliament makes laws for appropriating money under the Annual Appropriation Acts and under Special Appropriations, with spending restricted to the purposes specified in the Appropriation Acts.
- Consolidated Revenue Fund (CRF)
- The principal operating fund from which money is drawn to pay for the activities of the Government. Section 81 of the Australian Constitution provides that all revenue raised or monies received by the Executive Government forms one consolidated revenue fund from which appropriations are made for the purposes of the Australian Government.
- Corporate Governance
- The process by which agencies are directed and controlled. It is generally understood to encompass authority, accountability, stewardship, leadership, direction and control.
- Financial Management and Accountability Act 1997 (FMA Act)
- The FMA Act sets out the financial management, accountability and audit obligations of agencies (including Departments) that are financially part of the Commonwealth (and form part of the General Government Sector). A list of FMA Act agencies can be found on the Department of Finance and Deregulation website .
- IGT website
- The IGT website can be found at www.igt.gov.au .
- Functions, services and processes performed in pursuing the objectives or discharging the functions of an agency.
- The results, impacts or consequence of actions by the Commonwealth on the Australian community.
- Portfolio Budget Statements (PBS)
- Budget related papers detailing budget initiatives and explanations of appropriations specified by outcome and program by each agency within a portfolio.
- Australian Accounting Standards Board
- Aboriginal and Torres Strait Islander
- Alternative Dispute Resolution
- Australian Equivalents International Financial Reporting Standards
- Australian National Audit Office
- Australian Public Service
- Australian Taxation Office
- Scheme for Compensation for Detriment caused by Defective Administration
- Chief Executive Instructions
- Chief Executive Officer
- Chief Finance Officer
- Commonwealth Procurement Guidelines
- Corporate Tax Association
- Corporate Tax Managers
- Departmental Capital Budgets
- Executive Level 1
- Executive Level 2
- English as a Second Language
- FMA Act
- Financial Management and Accountability Act 1997
- Freedom of Information
- FOI Act
- Freedom of Information Act 1982
- Finance Minister's Orders
- Goods and Services Tax
- HM Revenue and Customs
- High Wealth Individuals
- International Financial Reporting Standards
- Inspector-General of Taxation
- IGT Act
- Inspector General of Taxation Act 2003
- Institute of Public Accountants
- Information Publication Scheme
- Internal Revenue Service
- Information Technology
- Joint Committee of Public Accounts and Audit
- Portfolio Budget Statements
- Public Sector Superannuation Scheme
- Public Sector Superannuation Scheme accumulation plan
- Substituted Accounting Period
- Senior Executive Service
- Superannuation Guarantee
- Service Level Agreement
- Small and Medium Enterprise
- Tax Institute of Australia
- WHS Act
- Work Health and Safety Act 2011