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A report to the Minister for Revenue and Assistant Treasurer

Telephone: (02) 8239 2111
Facsimile: (02) 8239 2100

Australian Government - Inspector-General of Taxation crest

Level 19, 50 Bridge Street
Sydney NSW 2000
GPO Box 551
Sydney NSW 2001

19 January 2005

The Hon Mal Brough MP
Minister for Revenue and Assistant Treasurer
Parliament House

Dear Minister

I am pleased to present to you my report of the Review of Tax Office administration of GST refunds resulting from the lodgment of credit BASs. The report has been prepared under section 10 of the Inspector-General of Taxation Act 2003 ('the Act').

In accordance with the requirements of section 25 of the Act, I have provided the Commissioner of Taxation with the opportunity to respond to the report's findings and recommendations. His reply and associated comments on individual recommendations have been incorporated into the report. It will be noted that the Commissioner has agreed with all of my recommendations.

I offer my thanks for the co-operative approach of the Tax Office staff and the support and contribution of many professional bodies, business groups and individuals. The willingness of many to provide their time in preparing submissions and discussing issues with me and my staff is greatly appreciated.

Yours sincerely


David R Vos AM
Inspector-General of Taxation

© Commonwealth of Australia 2005

ISBN 0 642 74284 9

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.