A1.1 In accordance with subsection 8(1) of the Inspector-General of Taxation Act 2003, the Inspector-General conducts the following review on his own initiative.
A1.2 The Inspector-General will review whether the length of time taken to complete Tax Office active compliance activities directed at businesses is reasonable in particular circumstances. It will focus on:
- the relevant governance processes and benchmarks;
- the nature and cause of that length of time;
- the extent and impact of that length of time;
- the identified risks to business, the Revenue and other areas of the community; and
- practices which may reasonably minimise the adverse impacts that the length of time may have on businesses while providing reasonable assurance that the risk to the Revenue is minimised.