Tax Office publications

  • Australian Taxation Office, Our Service Standards, downloaded from on 4 August 2004.
  • Australian Taxation Office, Correcting GST Mistakes — 07/2004, Fact Sheet, available on the Tax Office's website at
  • Australian Taxation Office, General interest charge (GIC) rates, Fact Sheet, downloaded from on 16 November 2004.
  • Australian Taxation Office 'Why Activity Statement refunds are delayed or held', issue recorded in Issues Register of the ATO/Tax Practitioners' Forum, downloaded from on 5 May 2004.
  • Australian Taxation Office, ATO Receivables Policy, downloaded from
  • Australian Taxation Office, Practice Statement Law Administration PS LA 2004/7.
  • Commissioner of Taxation, Annual Report 2003-04.
  • Commissioner of Taxation, The Art of Tax Administration: Two Years On, Speech given to the 6th International Conference on Tax Administration: Challenges of Globalising Tax Systems, 15 April 2004, downloaded from on 5 May 2004.
  • Monaghan, M., 'Making identity management work', Speech presented at the Information Security World Conference — 23-25 August 2004, downloaded from on 7 September 2004.

Other official papers

  • Australian National Audit Office, The Australian Taxation Office's Collection and Management of Activity Statement Information, Audit Report No. 33 2003-04 Performance Audit.
  • Australian National Audit Office, Goods and Services Tax Fraud Prevention and Control, Audit Report No. 55 2002-03 Performance Audit.
  • Attorney General's Department, Commonwealth Fraud Control Guidelines, available from

Parliamentary papers

  • Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General's reports 4th quarter 2002-3, 13 October 2003.
  • The Parliament of the Commonwealth of Australia - Joint Committee of Public Accounts and Audit, Report 398 - Review of Auditor-General's Reports 2002-2003 Fourth Quarter, March 2004.

Other publications

  • Ebrill, L., Keen, M., Bodin, J., and Summers, V., The Modern VAT, International Monetary Fund Washington D.C. 2001