The Inspector-General will investigate the administration of tax litigation arising from the appeal procedures of Part IVC of the Taxation Administration Act 1953. The Commissioner of Taxation has at his disposal resources not available to the average taxpayer, and is bound to a requirement to be a model litigant under directions issued by the Attorney-General’s department. Issues of adherence to, and the adequacy and transparency of, Tax Office policies and procedures, and taxpayer communication processes, will be evaluated. Particular attention will be given to issues with broad application. The review will consider:

  • The nature and circumstances of tax litigation;
  • The Tax Office philosophy and approach to litigation;
  • Tax Office policies and procedures in respect of litigation, including taxpayers communication processes and Tax Office litigation governance processes;
  • The Tax Office Test Case Program; and
  • The Tax Office's application of the outcomes of finalised court and tribunal decisions.