Australian Government - Australian Taxation Office crest

SECOND COMMISSIONER OF TAXATION

Mr Ali Noroozi
Inspector-General of Taxation
GPO Box 551
SYDNEY ACT 2001

Dear Ali,

Review into the ATO's compliance approach to individual taxpayers - superannuation excess contributions tax.

Thank you for the opportunity to comment on the final draft of your report on the review into the ATO's compliance approach to individual taxpayers - superannuation excess contributions tax.

We welcome your constructive feedback and note that a number of your recommendations are aimed at achieving greater transparency in the way the ATO administers the superannuation excess contributions tax.

While we are in agreement with most recommendations, for the reasons outlined in our response we do not agree with recommendation 3.1. It should also be noted that two recommendations are matters for Government.

Our detailed response to your recommendations is attached at Annexure 1.

Finally, I would like to acknowledge the efforts of all involved in undertaking this review.

Yours sincerely

SIGNED

Neil Olesen
Second Commissioner
Australian Taxation Office

21 March 2Q14

[To minimise space, the annexure to the ATO's response has not been reproduced here, but has been inserted into the text of this report underneath each of the recommendations to which that text relates.]