Work health and safety

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.

Freedom of information

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 and market research

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.

Ecologically sustainable development and environmental performance

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.

Discretionary grants

No discretionary grant programs are administered by the IGT.

List of requirements

Part of Report Description Requirement Page(s)
  Letter of transmittal Mandatory iii
  Table of contents Mandatory v–vi
  Index Mandatory 98–99
  Glossary Mandatory 95
  Contact officer(s) Mandatory ii
  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
Agency Overview    
  Role and functions Mandatory 13
  Organisational structure Mandatory 15
  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
  Trend information 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
Management Accountability    
Corporate Governance    
  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
External Scrutiny    
  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
  Productivity gains Suggested N/A
  Statistics on staffing Mandatory 39–41
  Enterprise or collective agreements, IFAs, determinations, common law contracts and AWAs Mandatory 38
  Performance pay Mandatory 37–38
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
  Grant programs Mandatory 90
  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

Glossary

Activities
The actions/functions performed by agencies to deliver government policies.
Appropriation
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 .
Operations
Functions, services and processes performed in pursuing the objectives or discharging the functions of an agency.
Outcomes
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.

Acronyms

AASB
Australian Accounting Standards Board
AATSI
Aboriginal and Torres Strait Islander
ADR
Alternative Dispute Resolution
AEIFRs
Australian Equivalents International Financial Reporting Standards
ANAO
Australian National Audit Office
APS
Australian Public Service
ATO
Australian Taxation Office
CDDA
Scheme for Compensation for Detriment caused by Defective Administration
CEI
Chief Executive Instructions
CEO
Chief Executive Officer
CFO
Chief Finance Officer
CPGs
Commonwealth Procurement Guidelines
CTA
Corporate Tax Association
CTM
Corporate Tax Managers
DCB
Departmental Capital Budgets
EL1
Executive Level 1
EL2
Executive Level 2
ESL
English as a Second Language
FMA Act
Financial Management and Accountability Act 1997
FOI
Freedom of Information
FOI Act
Freedom of Information Act 1982
FMO
Finance Minister's Orders
GST
Goods and Services Tax
HMRC
HM Revenue and Customs
HWIs
High Wealth Individuals
IFRSs
International Financial Reporting Standards
IGT
Inspector-General of Taxation
IGT Act
Inspector General of Taxation Act 2003
IPA
Institute of Public Accountants
IPS
Information Publication Scheme
IRS
Internal Revenue Service
IT
Information Technology
JCPAA
Joint Committee of Public Accounts and Audit
PBS
Portfolio Budget Statements
PSS
Public Sector Superannuation Scheme
PSSap
Public Sector Superannuation Scheme accumulation plan
SAP
Substituted Accounting Period
SES
Senior Executive Service
SG
Superannuation Guarantee
SLA
Service Level Agreement
SME
Small and Medium Enterprise
TIA
Tax Institute of Australia
WHS Act
Work Health and Safety Act 2011