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:
- Australian Government Information Management Office
- Australian National Audit Office
- 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.