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 (WHS Act). During 2015–16, the IGT received no accident and incident reports. No notices were given under sections 90, 191, 195 or 198 of the WHS Act.

Information publication scheme

Agencies subject to the FOI Act are required to publish information as part of the Information Publication Scheme (IPS). This requirement is set out in Part II of the FOI Act that each agency must include on its website a plan showing what information it publishes in accordance with the IPS requirements.

The IGT's IPS plan can be found at the IGT website.

Advertising and market research

The IGT's advertising costs for reporting purposes are outlined in the table below:

Table 11: Advertising costs for 2015–16

Purpose

Vendor

Cost ($)

Recruitment advertising

Dentsu Mitchell Media Australia Pty Ltd

974

Calling for submissions for reviews

Dentsu Mitchell Media Australia Pty Ltd

9,152

Total

 

10,126

No market research or campaign advertising costs were incurred during
2015–16.

Ecologically sustainable development and environmental performance

The IGT office 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 programmes are administered by the IGT.

List of requirements

 

PGPA Rule Reference

Description

Requirement

17AD(g)

Letter of transmittal

 

17AI

A copy of the letter of transmittal signed and dated by accountable authority on date final text approved, with statement that the report has been prepared in accordance with section 46 of the Act and any enabling legislation that specifies additional requirements in relation to the annual report.

Mandatory

17AD(h)

Aids to access

 

17AJ(a)

Table of contents.

Mandatory

17AJ(b)

Alphabetical index.

Mandatory

17AJ(c)

Glossary of abbreviations and acronyms.

Mandatory

17AJ(d)

List of requirements.

Mandatory

17AJ(e)

Details of contact officer.

Mandatory

17AJ(f)

Entity's website address.

Mandatory

17AJ(g)

Electronic address of report.

Mandatory

17AD(a)

Review by accountable authority

 

17AD(a)

A review by the accountable authority of the entity.

Mandatory

17AD(b)

Overview of the entity

17AE(1)(a)(i)

A description of the role and functions of the entity.

Mandatory

17AE(1)(a)(ii)

A description of the organisational structure of the entity.

Mandatory

17AE(1)(a)(iii)

A description of the outcomes and programmes administered by the entity.

Mandatory

17AE(1)(a)(iv)

A description of the purposes of the entity as included in corporate plan.

Mandatory

17AE(1)(b)

An outline of the structure of the portfolio of the entity.

Portfolio departments - mandatory

17AE(2)

Where the outcomes and programs administered by the entity differ from any Portfolio Budget Statement, Portfolio Additional Estimates Statement or other portfolio estimates statement that was prepared for the entity for the period, include details of variation and reasons for change.

If applicable, Mandatory

17AD(c)

Report on the Performance of the entity

 
 

Annual performance Statements

 

17AD(c)(i); 16F

Annual performance statement in accordance with paragraph 39(1)(b) of the Act and section 16F of the Rule.

Mandatory

17AD(c)(ii)

Report on Financial Performance

17AF(1)(a)

A discussion and analysis of the entity's financial performance.

Mandatory

17AF(1)(b)

A table summarising the total resources and total payments of the entity.

Mandatory

17AF(2)

If there may be significant changes in the financial results during or after the previous or current reporting period, information on those changes, including: the cause of any operating loss of the entity; how the entity has responded to the loss and the actions that have been taken in relation to the loss; and any matter or circumstances that it can reasonably be anticipated will have a significant impact on the entity's future operation or financial results.

If applicable, Mandatory.

17AD(d)

Management and Accountability

 

Corporate Governance

17AG(2)(a)

Information on compliance with section 10 (fraud systems).

Mandatory

17AG(2)(b)(i)

A certification by accountable authority that fraud risk assessments and fraud control plans have been prepared.

Mandatory

17AG(2)(b)(ii)

A certification by accountable authority that appropriate mechanisms for preventing, detecting incidents of, investigating or otherwise dealing with, and recording or reporting fraud that meet the specific needs of the entity are in place.

Mandatory

17AG(2)(b)(iii)

A certification by accountable authority that all reasonable measures have been taken to deal appropriately with fraud relating to the entity.

Mandatory

17AG(2)(c)

An outline of structures and processes in place for the entity to implement principles and objectives of corporate governance.

Mandatory

17AG(2)(d) – (e)

A statement of significant issues reported to Minister under paragraph 19(1)(e) of the Act that relates to non-compliance with Finance law and action taken to remedy non-compliance.

If applicable, Mandatory

 

External Scrutiny

17AG(3)

Information on the most significant developments in external scrutiny and the entity's response to the scrutiny.

Mandatory

17AG(3)(a)

Information on judicial decisions and decisions of administrative tribunals and by the Australian Information Commissioner that may have a significant effect on the operations of the entity.

If applicable, Mandatory

17AG(3)(b)

Information on any reports on operations of the entity by the Auditor-General (other than report under section 43 of the Act), a Parliamentary Committee, or the Commonwealth Ombudsman.

If applicable, Mandatory

17AG(3)(c)

Information on any capability reviews on the entity that were released during the period.

If applicable, Mandatory

 

Management of Human Resources

17AG(4)(a)

An assessment of the entity's effectiveness in managing and developing employees to achieve entity objectives.

Mandatory

17AG(4)(b)

Statistics on the entity's APS employees on an ongoing and non-ongoing basis; including the following:

  • Statistics on staffing classification level;
  • Statistics on full-time employees;
  • Statistics on part-time employees;
  • Statistics on gender;
  • Statistics on staff location;
  • Statistics on employees who identify as Indigenous.

Mandatory

17AG(4)(c)

Information on any enterprise agreements, individual flexibility arrangements, Australian workplace agreements, common law contracts and determinations under subsection 24(1) of the Public Service Act 1999.

Mandatory

17AG(4)(c)(i)

Information on the number of SES and non-SES employees covered by agreements, etc, identified in paragraph 17AG(4)(c).

Mandatory

17AG(4)(c)(ii)

The salary ranges available for APS employees by classification level.

Mandatory

17AG(4)(c)(iii)

A description of non-salary benefits provided to employees.

Mandatory

17AG(4)(d)(i)

Information on the number of employees at each classification level who received performance pay.

If applicable, Mandatory

17AG(4)(d)(ii)

Information on aggregate amounts of performance pay at each classification level.

If applicable, Mandatory

17AG(4)(d)(iii)

Information on the average amount of performance payment, and range of such payments, at each classification level.

If applicable, Mandatory

17AG(4)(d)(iv)

Information on aggregate amount of performance payments.

If applicable, Mandatory

 

Assets Management

 

17AG(5)

An assessment of effectiveness of assets management where asset management is a significant part of the entity's activities.

If applicable, mandatory

 

Purchasing

 

17AG(6)

An assessment of entity performance against the Commonwealth Procurement Rules.

Mandatory

 

Consultants

 

17AG(7)(a)

A summary statement detailing the number of new contracts engaging consultants entered into during the period; the total actual expenditure on all new consultancy contracts entered into during the period (inclusive of GST); the number of ongoing consultancy contracts that were entered into during a previous reporting period; and the total actual expenditure in the reporting year on the ongoing consultancy contracts (inclusive of GST).

Mandatory

17AG(7)(b)

A statement that "During [reporting period], [specified number] new consultancy contracts were entered into involving total actual expenditure of $[specified million]. In addition, [specified number] ongoing consultancy contracts were active during the period, involving total actual expenditure of $[specified million]".

Mandatory

17AG(7)(c)

A summary of the policies and procedures for selecting and engaging consultants and the main categories of purposes for which consultants were selected and engaged.

Mandatory

17AG(7)(d)

A statement that "Annual reports contain information about actual expenditure on contracts for consultancies. Information on the value of contracts and consultancies is available on the AusTender website."

Mandatory

 

Australian National Audit Office Access Clauses

 

17AG(8)

If an entity entered into a contract with a value of more than $100,000 (inclusive of GST) and the contract did not provide the Auditor-General with access to the contractor's premises, the report must include the name of the contractor, purpose and value of the contract, and the reason why a clause allowing access was not included in the contract.

If applicable, Mandatory

 

Exempt contracts

 

17AG(9)

If an entity entered into a contract or there is a standing offer with a value greater than $10,000 (inclusive of GST) which has been exempted from being published in AusTender because it would disclose exempt matters under the FOI Act, the annual report must include a statement that the contract or standing offer has been exempted, and the value of the contract or standing offer, to the extent that doing so does not disclose the exempt matters.

If applicable, Mandatory

 

Small business

 

17AG(10)(a)

A statement that "[Name of entity] supports small business participation in the Commonwealth Government procurement market. Small and Medium Enterprises (SME) and Small Enterprise participation statistics are available on the Department of Finance's website."

Mandatory

17AG(10)(b)

An outline of the ways in which the procurement practices of the entity support small and medium enterprises.

Mandatory

17AG(10)(c)

If the entity is considered by the Department administered by the Finance Minister as material in nature—a statement that "[Name of entity] recognises the importance of ensuring that small businesses are paid on time. The results of the Survey of Australian Government Payments to Small Business are available on the Treasury's website."

If applicable, Mandatory

 

Financial Statements

 

17AD(e)

Inclusion of the annual financial statements in accordance with subsection 43(4) of the Act.

Mandatory

17AD(f)

Other Mandatory Information

17AH(1)(a)(i)

If the entity conducted advertising campaigns, a statement that "During [reporting period], the [name of entity] conducted the following advertising campaigns: [name of advertising campaigns undertaken]. Further information on those advertising campaigns is available at [address of entity's website] and in the reports on Australian Government advertising prepared by the Department of Finance. Those reports are available on the Department of Finance's website."

If applicable, Mandatory

17AH(1)(a)(ii)

If the entity did not conduct advertising campaigns, a statement to that effect.

If applicable, Mandatory

17AH(1)(b)

A statement that "Information on grants awarded by [name of entity] during [reporting period] is available at [address of entity's website]."

If applicable, Mandatory

17AH(1)(c)

Outline of mechanisms of disability reporting, including reference to website for further information.

Mandatory

17AH(1)(d)

Website reference to where the entity's Information Publication Scheme statement pursuant to Part II of FOI Act can be found.

Mandatory

17AH(1)(e)

Correction of material errors in previous annual report

If applicable, mandatory

17AH(2)

Information required by other legislation

Mandatory

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 Consolidated Revenue Fund). 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

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. The PGPA Act establishes a coherent system of governance and accountability for public resources, with an emphasis on planning, performance and reporting. It is the primary piece of Commonwealth resource management legislation. The PGPA Act applies to all Commonwealth entities and Commonwealth companies. A list of Commonwealth entities and companies can be found on the finance website.

Operations

The 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)

The Budget related papers detailing budget initiatives and explanations of appropriations specified by outcome and program by each agency within a portfolio.

Programmes

An activity or groups of activities that deliver benefits, services or transfer payments to individuals, industry/business or the community as a whole and are the primary vehicles for government agencies to achieve the intended results of their outcome statements.

Shortened forms

AA

Accountable Authority

AAI

Accountable Authority's Instructions

ABN

Australian Business Number

ATSI

Aboriginal and Torres Strait Islander

Auditor-General

Commonwealth Auditor-General

ANAO

Australian National Audit Office

APS

Australian Public Service

ATO

Australian Taxation Office

CFO

Chief Finance Officer

CIN

Complaint Investigation Notice

Commissioner

Commissioner of Taxation

Committee

House of Representatives Standing Committee on Tax and Revenue

CPRs

Commonwealth Procurement Rules

EL1

Executive Level 1

EL2

Executive Level 2

ESL

English as a Second Language

FOI Act

Freedom of Information Act 1982

GST

Goods and Services Tax

IGT

Inspector-General of Taxation

IGT Act

Inspector-General of Taxation Act 2003

Inquiry

Inquiry into the External Scrutiny of the Australian Taxation Office

IT

Information Technology

OECD

Organisation for Economic Co-operation and Development

Ombudsman

Commonwealth Ombudsman

PGPA Act

Public Governance, Performance and Accountability Act 2013

SBR

Standard Business Reporting

SES

Senior Executive Service

SLA

Service Level Agreement

Tax Practitioners

Tax agents and business activity statement agents

TPB

Tax Practitioners Board

Appendix 3 – Performance criteria

The purpose, key objectives and performance measures set out in the IGT's Corporate Plan align with the outcome, deliverables and key performance indicators in the Portfolio Budget Statement for the IGT — see Table 6 below.

Table 12: Alignment of Portfolio Budget Statement and Corporate Plan performance criteria

Portfolio Budget Statement

Corporate Plan

Outcome

Improved tax administration through community consultation, review, and independent advice to Government

Purpose

Our role is to improve tax administration through investigation of tax complaints, conducting broader reviews, public reporting and independent advice to Government and its relevant agencies

Deliverable 1

Establishment of a complaints handling function

Objective 1

Establish and maintain an effective and efficient complaints handling function

Deliverable 2

Reports incorporating independent advice on improvements to tax administration

Objective 3

Conduct reviews and make recommendations for improvement to Government, the ATO and the TPB

Deliverable 3

Reviews based on community input and consultation with other relevant entities, prioritised according to good administration principles

Objective 2

Identify and prioritise areas of tax administration for improvement

Performance indicator (Deliverable 1)

The effective establishment of the complaints handling function

Performance measure (Objective 1)

Complaints received compared to complaints actioned by the IGT

Proportion of complaints that are actioned promptly

Performance measure (Objective 2)

Issues identified from complaints

Performance indicator (Deliverable 1)

Positive feedback and continued support from community stakeholders including taxpayers, tax practitioners, other citizens and relevant government entities

Performance measure (Objective 1)

Feedback provided on the complaints handling process from complainants, the ATO and the TPB

Performance indicator (Deliverable 2)

Recommendations for improvements in tax administration agreed and implemented by the ATO or adopted by the Government

Performance measure (Objective 2)

Consultation with stakeholders on broader reviews

Performance measure (Objective 3)

Recommendations made to address recurring issues arising in complaints as well as broad concerns raised during wider consultation

Implementation of recommendations agreed to by the ATO and the TPB