A.3.1 The IGT received over 90 submissions from a range of interested parties, including:

  • individual taxpayers
  • small and large businesses
  • tax practitioners in small practices
  • tax practitioner representative bodies
  • ATO staff from a number of different areas, such as areas within the Operations Sub-Plan (including Client Account Services), the Compliance Sub-Plan (including Tax Practitioner and Lodgement Strategy), and the Law Sub-Plan
  • ATO staff representatives
  • the Commonwealth Ombudsman.

A.3.2 The IGT has decided to keep confidential the identity of individuals and businesses making submissions. IGT staff met with a number of people who made submissions to clarify observations and issues raised in their submissions.

A.3.3 IGT staff also met the following organisations to discuss issues raised in the review:

  • Accenture
  • Aquitaine
  • Australian Government Information Management Office
  • Australian National Audit Office
  • Capgemini
  • Centrelink
  • Child Support Agency
  • CPT Global.

A.3.4 During the review, IGT staff interviewed a range of former and current ATO officers across the ATO's different business areas — predominately within the Operations Sub-Plan.

A.3.5 Section 24 of the Inspector-General of Taxation Act 2003 provides that the IGT cannot name ATO officials, other than the Commissioner of Taxation.