A1.1 As of October 2008, the Inspector-General had completed the following reports on systemic tax administration issues identified through consultation as relevant to stakeholders:
- Review of Tax Office management of complex issues — Case study on service entity arrangements (publicly released 24 April 2007);
- Review of Tax Office Management of complex issues — Case study on living-away-from-home allowances (publicly released 10 May 2007);
- Review of Tax Office's management of complex issues — Case study on research and development syndicates (publicly released 16 August 2007);
- Review of the potential revenue bias in private binding rulings involving large complex matters (publicly released 25 February 2008);
- Review of the Tax Office's administration of GST audits for large taxpayers (publicly released 11 June 2008); and
- Improvement to tax administration arising from the Inspector-General's case study reviews of the Tax Office's management of major, complex issues (publicly released 29 October 2008).
A1.2 On 29 June 2006 the Inspector-General announced that he would undertake a follow up review into the Tax Office's implementation of agreed recommendations included in these reports. The terms of reference for this review were as follows:
The Inspector-General will investigate to what extent the Tax Office has implemented the recommendations included in the above mentioned reports. Particular attention will be given to:
- evidence of timely implementation;
- Tax Office systems used to monitor implementation and to report progress to senior management;
- processes adopted by the Tax Office where relevant to communicate to taxpayers changes brought about by the implementation of the recommendations; and
- determine whether the Tax Office has addressed systemic issues identified in the reports.
The Inspector-General will also review the timeliness of publication of Decision Impact Statements by the Tax Office following on from his recommendations in the 2006 report Review of Tax Office management of Part IVC litigation.
Furthermore, the Inspector-General's findings regarding the implementation of recommendations from the 2008 report Review of the potential revenue bias in private binding rulings involving large complex matters will also form part of his current review into the Tax Office's administration of private rulings.