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A report to the Assistant Treasurer

6 August 2008

Australian Government - Inspector-General of Taxation crest

6 August 2008

The Hon Chris Bowen MP
Assistant Treasurer
Parliament House
Canberra ACT 2600

Dear Minister

I am pleased to present to you my report on improvements to tax administration arising from my case study reviews* of the Tax Office's management of major, complex issues. The case study reviews covered three topics put forward by community stakeholders as examples of their concern that the Tax Office takes too long to come to grips with and satisfactorily resolve major, complex issues.

This report provides my summary of the systemic issues arising from the three case studies. It identifies areas for improvement and specific changes agreed for implementation through joint work with the Tax Office.

In addition to the recommendations made in the case study reviews themselves, and together with the recommendations of my review into Potential Revenue Bias in Private Binding Rulings Involving Large Complex Matters (which are also relevant to the issues arising from the case studies and are in an appendix to this report), this review completes and delivers a significant package of improvements to tax administration.

I particularly acknowledge the co-operation of senior Tax Office staff in working with me to identify areas for improvements arising from the case study reviews and to develop the specific changes they have agreed to implement. These changes will add to the significant improvements introduced by the Tax Office itself over recent years.

I offer my thanks to the support and contribution of professional bodies, business groups and individuals to this review. The willingness of many to provide their time in preparing submissions and discussing issues with myself and my staff is greatly appreciated.

Yours sincerely


David Vos AM
Inspector-General of Taxation

* Review of Tax Office Management of Complex Issues — Case Study on Research and Development Syndicates, publicly released 16 August 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 Management of Complex Issues — Case Study on Service Entity Arrangements, publicly released 24 April 2007.

© Commonwealth of Australia 2008
ISBN 978-0-642-74468-5

This work is copyright. Apart from any use as permitted under the Copyright Act 1968, no part may be reproduced by any process without prior written permission from the Commonwealth.