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Footnotes

Chapter 2 Theme 1 – Service Standards

[1]       Commonwealth Ombudsman, Submission No. 4, p. 3.

[2]       Ms Larkins, Office of the Commonwealth Ombudsman, Committee Hansard, Canberra, 14 September 2012, p. 7. 

[3]       Commonwealth Ombudsman, Submission No. 4, p. 3.

[4]       Commonwealth Ombudsman, Submission No. 4, p. 3.

[5]       Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 10. 

[6]       Ms Larkins, Office of the Commonwealth Ombudsman, Committee Hansard, Canberra, 14 September 2012, p. 10.

[7]       Commonwealth Ombudsman, Submission No. 4, p. 3.

[8]       ATO, Submission No. 1, pp. 12-13.

[9]       ATO, Submission No. 1, p. 6.

[10]     ATO, Submission No. 1, p. 6.

[11]     ATO, Submission No. 1, p. 19.

[12]     Mr Ravanello, ATO, Committee Hansard, Canberra, 14 September 2012, p. 18.

[13]     Mr Ravanello, ATO, Committee Hansard, Canberra, 14 September 2012, p. 18.

[14]     Mr Jeremenko, The Tax Institute, Committee Hansard, Canberra, 14 September 2012, p. 21

[15]     Mr Drum, CPA Australia, Committee Hansard, Canberra, 14 September 2012, p. 21.

[16]     Ms Larkins, Office of the Commonwealth Ombudsman, Committee Hansard, Canberra, 14 September 2012, p. 18.

[17]     Mr Jeremenko, The Tax Institute, Committee Hansard, Canberra, 14 September 2012, p. 20.

[18]     ATO, Submission No. 1, p. 16.

[19]     Ms Larkins, Office of the Commonwealth Ombudsman, Committee Hansard, Canberra, 14 September 2012, p. 17.

[20]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 18.

Chapter 3 Theme 2 – Compliance

[1]       Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 11.

[2]       Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 12.

[3]       Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 12.

[4]       ATO, Submission No. 1, p. 18.

[5]       Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, pp. 27-28.

[6]       Mr Malkovich, Committee Hansard, Canberra, 14 September 2012, p. 23.

[7]       ATO, Submission No. 1, p. 13.

[8]       Mr Malkovich, Committee Hansard, Canberra, 14 September 2012, p. 23.

[9]       ATO, Submission No. 1, p. 21.

[10]     ATO, Submission No. 1, p. 22.

[11]     ATO, Submission No. 1, p. 22.

[12]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 1.

[13]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 2.

[14]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 2.

[15]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 2.

[16]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 2.

[17]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 2.

[18]     Mr Peterson, ATO, Committee Hansard, Canberra, 14 September 2012, p. 19.

[19]     Mr Quigley, ATO, Committee Hansard, Canberra, 14 September 2012, p. 19.

[20]     ATO, Submission No. 1, p. 18.

[21]     Mr Jeremenko, The Tax Institute, Committee Hansard, Canberra, 14 September 2012, p. 28.

[22]     Mr Jeremenko, The Tax Institute, Committee Hansard, Canberra, 14 September 2012, p. 28.

[23]     DIISRTE, Australian Small Business Commissioner, http://www.innovation.gov.au/SMALLBUSINESS/SMALLBUSINESSCOMMISSIONER/Pages/default.aspx (accessed 18 October 2012).

[24]     Mr Quigley, ATO, Committee Hansard, Canberra, 14 September 2012, p. 26.

[25]     Mr Halton, COSBOA, Committee Hansard, Canberra, 14 September 2012, p. 26.

[26]     Mr Drum, CPA Australia, Committee Hansard, Canberra, 14 September 2012, p. 26.

[27]     ATO, Submission No. 1, p. 15.

[28]     ATO, Submission No. 1, p. 15.

[29]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 27.

[30]     Mr Halton, COSBOA, Committee Hansard, Canberra, 14 September 2012, p. 27.

[31]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 27.

[32]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 11.

Chapter 4 Theme 3 – Policy Development

[1]       Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 7.

[2]       Mr Peterson, ATO, Committee Hansard, Canberra, 14 September 2012, p. 8.

[3]       Mr Peterson, ATO, Committee Hansard, Canberra, 14 September 2012, p. 7.

[4]       Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 7.

[5]       Mr Peterson, ATO, Committee Hansard, Canberra, 14 September 2012, p. 7.

[6]       Mr Peterson, ATO, Committee Hansard, Canberra, 14 September 2012, p. 8.

[7]       Mr Noroozi, IGT, Committee Hansard, Canberra, 14 September 2012, p. 8.

[8]       IGT, Review into the ATO’s administration of the Superannuation Guarantee Charge, March 2010, pp. 8-15. http://www.igt.gov.au/content/reports/super_guarantee/superannuation_guarantee.pdf, (Accessed 10 October 2012)

[9]       Assistant Treasurer The Hon. Bill Shorten MP, Government and Inspector-General of Taxation See Eye-to-Eye on Providing Strongest Ever Protection for Workers' Super, http://ministers.treasury.gov.au/DisplayDocs.aspx?doc=pressreleases/2010/016.htm&pageID=003&min=brs&Year=&DocType (Accessed 10 October 2012).

[10]     Mr Noroozi, IGT, Committee Hansard, Canberra, 14 September 2012, p. 8.

[11]     Mr Noroozi, IGT, Committee Hansard, Canberra, 14 September 2012, p. 9.

[12]     IGT, Review into the ATO’s administration of the Superannuation Guarantee Charge, March 2010, p. 10. http://www.igt.gov.au/content/reports/super_guarantee/superannuation_guarantee.pdf, (Accessed 10 October 2012)

[13]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, pp. 13-14.

[14]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 14.

[15]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 14.

[16]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 14.

[17]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 14.

[18]     Mr McLoughlin, IGT, Committee Hansard, Canberra, 14 September 2012, p. 15.

[19]     Mr Noroozi, IGT, Committee Hansard, Canberra, 14 September 2012, p. 15.

[20]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 15.

[21]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 4.

[22]     ATO, Submission No. 1, p. 24.

[23]     Mr Noroozi, IGT, Committee Hansard, Canberra, 14 September 2012, p. 16.

[24]     Ms Granger, ATO, Committee Hansard, Canberra, 14 September 2012, p. 16.

[25]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 17.

[26]     ATO, How to apply for a private ruling, http://www.ato.gov.au/businesses/content.aspx?menuid=0&doc=/content/34047.htm&page=2&H2 (accessed 12 October 2012).

[27]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 10.

[28]     Ms Granger, ATO, Committee Hansard, Canberra, 14 September 2012, p. 10.

[29]     Ms Granger, ATO, Committee Hansard, Canberra, 14 September 2012, p. 11.

[30]     Ms Granger, ATO, Committee Hansard, Canberra, 14 September 2012, p. 11.

[31]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 2.

[32]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 10.

[33]     Mr Malkovich, Committee Hansard, Canberra, 14 September 2012, p. 23.

[34]     Mr Halton, COSBOA, Committee Hansard, Canberra, 14 September 2012, p. 21.

[35]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 24.

[36]     Ms Granger, ATO, Committee Hansard, Canberra, 14 September 2012, p. 24.

[37]     Mr Jeremenko, The Tax Institute, Committee Hansard, Canberra, 14 September 2012, p. 24.

[38]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 3.

[39]     Australian Government, Australian Government Response to Joint Parliamentary Committee of Public Accounts and Audit report: Report 426 – Ninth Biannual Hearing with the Commissioner of Taxation Recommendations 2 and 3, p. 2.

[40]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 3.

[41]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 14 September 2012, p. 4.

[42]     Mr McPhee, ANAO, Committee Hansard, Canberra, 14 September 2012, p. 8.

Chapter 5 Theme 4 – External Scrutiny

[1]       ATO, Submission No. 1, p. 28.

[2]       Mr Noroozi, IGT, Committee Hansard, Canberra, 14 September 2012, p. 6.

[3]       Mr Noroozi, IGT, Committee Hansard, Canberra, 14 September 2012, p. 6.

[4]       IGT, Submission No. 5, p. 4.

[5]       Mr Noroozi, IGT, Committee Hansard, Canberra, 14 September 2012, p. 6.

[6]       Mr Noroozi, IGT, Committee Hansard, Canberra, 14 September 2012, p. 13.

[7]       Mr Noroozi, IGT, Committee Hansard, Canberra, 14 September 2012, p. 13.

[8]       ANAO, Submission No. 6, p. 1.

[9]       ANAO, Submission No. 6, p. 1.

[10]     ATO, Submission No. 1, p. 28.

[11]     ANAO, Submission No. 6, p. 2.

[12]     Mr McPhee, ANAO, Committee Hansard, Canberra, 14 September 2012, p. 6.

[13]     Commonwealth Ombudsman, Submission No. 4, p. 3.

[14]     Commonwealth Ombudsman, Submission No. 4, pp. 4-7.

[15]     Ms Larkins, Office of the Commonwealth Ombudsman, Committee Hansard, Canberra, 14 September 2012, p. 7.

Comments to: The Secretary of the Committee on PH: (02) 6277 4615 or FAX: (02) 6277 2220
or e-mail: jcpaa@aph.gov.au
Last reviewed 20 December, 2012 by the Committee Secretariat

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