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We have developed a principled framework through community consultation to better:

  • understand and capture the community’s expectations regarding improved tax administration;
  • inform and direct our allocation of resources for dispute, review or own-initiative investigations and related reports;
  • inform and direct the scope of our dispute, review or own-initiative investigations and related reports; and
  • measure, reflect and report on our performance.

The features that the community considers as good tax administration is set out below.

This framework was subject to extensive community consultation. A more detailed overview of our framework is included in our Corporate Plan.