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Footnotes

Chapter 1 Biannual hearing with the Commissioner of Taxation

[1]       Joint Committee of Public Accounts and Audit (JCPAA), Report 424: Eighth biannual hearing with the Commissioner of Taxation, June 2011, <http://www.aph.gov.au/house/committee/jcpaa/taxationbiannual0311/index.htm> accessed 16 November 2011.

[2]       JCPAA, <http://www.aph.gov.au/house/committee/jcpaa/taxationbiannual0311/index.htm> accessed 16 November 2011.

[3]       JCPAA, <http://www.aph.gov.au/house/committee/jcpaa/taxationbiannual0311/index.htm> accessed 16 November 2011.

[4]       Australian Taxation Office (ATO), Submission 1, p. 3.

[5]       ATO, <http://www.ato.gov.au/content/25940.htm> accessed on 16 November 2011.

[6]       ATO, Submission 1, Attachment 9: ATO End of Year Service Standard Table 2010-11

[7]       ATO, Submission 1, p. 4.

[8]       Mr Michael D’Ascenzo, Commissioner of Taxation, Australian Taxation Office (ATO), Committee Hansard, Canberra, 23 September 2011, p. 1.

[9]       ATO, Submission 1, p. 4.

[10]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 6.

[11]     Ms Jennie Granger, Second Commissioner, ATO, Committee Hansard, Canberra, 23 September 2011, p. 6.

[12]     ATO, Submission 1, p. 5.

[13]     Ms Alison Larkins, Deputy Ombudsman, Office of the Commonwealth Ombudsman, Committee Hansard, Canberra, 23 September 2011, p.11.

[14]     Ms Larkins, Office of the Commonwealth Ombudsman, Committee Hansard, Canberra, 23 September 2011, p.11

[15]     Ms Larkins, Office of the Commonwealth Ombudsman, Committee Hansard, Canberra, 23 September 2011, p.11

[16]     ATO, Submission 1, p. 5.

[17]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 19.

[18]     Mr Paul Duffus, Chief Operating Officer, ATO, Committee Hansard, Canberra, 23 September 2011, p. 2.

[19]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 1

[20]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 3.

[21]     ATO, Submission 1, p. 4.

[22]     ATO, Submission 1, p. 5.

[23]     Mr Robert Jeremenko, Senior Tax Counsel, The Tax Institute, Committee Hansard, Canberra, 23 September 2011, p. 22.

[24]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 18.

[25]     ATO, Submission 1, p. 11.

[26]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 5.

[27]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 20.

[28]     Mr Ali Noroozi, Inspector-General of Taxation, Office of the Inspector-General of Taxation, Committee Hansard, Canberra, 23 September 2011, p. 10.

[29]     Mr Shane Reardon, Acting Second Commissioner, ATO, Committee Hansard, Canberra, 23 September 2011, p. 7.

 

[30]     ‘Business dislikes BAS,’ Australian Financial Review, 16 September 2011, p. 57.

[31]     Mr Reardon, ATO, Committee Hansard, Canberra, 23 September 2011, p. 7.

[32]     Mr Noroozi, Office of the Inspector-General of Taxation, Committee Hansard, Canberra, 23 September 2011, p. 16.

[33]     Mr Reardon, ATO, Committee Hansard, Canberra, 23 September 2011, p. 7.

[34]     Mr Noroozi, Office of the Inspector-General of Taxation, Committee Hansard, Canberra, 23 September 2011, p. 16.

[35]     Mr Reardon, ATO, Committee Hansard, Canberra, 23 September 2011, p. 29

[36]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 31.

[37]     Mr Robert Duncan, President, Association of Taxation and Management Accountants (ATMA), Committee Hansard, Canberra, 23 September 2011, p. 31.

[38]     Australian Bureau of Statistics (ABS), ‘5206.0 – Australian National Accounts: National Income, Expenditure and Product, June 2011’, <http://www.abs.gov.au/ausstats/abs@.nsf/mf/5206.0> accessed 16 November 2011.

[39]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 31

[40]     Mr Robert Oakeshott MP, Member for Lyne, Chair, JCPAA, Committee Hansard, Canberra, 23 September 2011, p. 4.

[41]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 4.

[42]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 4.

[43]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 5.

[44]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 5.

[45]     Ms Larkins, Office of the Commonwealth Ombudsman, Committee Hansard, Canberra, 23 September 2011, p. 11.

[46]     Mr Duncan, ATMA, Committee Hansard, Canberra, 23 September 2011, p. 21.

[47]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 15.

[48]     ATO, Submission 1, p. 14.

[49]     ATO, Submission 1, p. 14.

[50]     ATO, Submission 1, p. 15.

[51]     ATO, Submission 1, Attachment 8: ATO Treasury Protocol

[52]     Name withheld, Submission 2, [p. 1].

[53]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 11.

[54]     Mr Noroozi, Office of the Inspector –General of Taxation (IGT), Committee Hansard, Canberra, 23 September 2011, p. 12.

[55]     ATO, Submission 1, p. 16.

[56]     Mr Ian McPhee, Auditor-General, Australian National Audit Office (ANAO), Committee Hansard, Canberra, 23 September 2011, p. 9.

[57]     Mr Noroozi, Office of the Inspector-General of Taxation (IGT) Committee Hansard, Canberra, 23 September 2011, p. 11.

[58]     Ms Larkins, Office of the Ombudsman, Committee Hansard, Canberra, 23 September 2011, p. 11.

[59]     Mr Noroozi, Office of the Inspector-General of Taxation, Committee Hansard, Canberra, 23 September 2011, p. 11.

[60]     Ms Larkins, Office of the Ombudsman, Committee Hansard, Canberra, 23 September 2011, p. 14.

[61]     Mr McPhee, ANAO, Committee Hansard, Canberra, 23 September 2011, p. 9.

[62]     Mr Noroozi, Office of the Inspector –General of Taxation, Committee Hansard, Canberra, 23 September 2011, p. 10.

[63]     Mr McPhee, ANAO, Committee Hansard, Canberra, 23 September 2011, p. 13.

[64]     Ms Larkins, Office of the Ombudsman, Committee Hansard, Canberra, 23 September 2011, p. 14.

[65]     Inspector General of Taxation, Tax Forum – next steps for Australia, September 2011, <http://www.futuretax.gov.au/content/taxforum/statements/fed_agencies/igt.pdf> accessed 16 November 2011.

[66]     Mr Duncan, ATMA, Committee Hansard, Canberra, 23 September 2011, p. 21.

[67]     Mr Duncan, ATMA, Committee Hansard, Canberra, 23 September 2011, p. 31.

[68]     Mr Jeremenko, The Tax Institute, Committee Hansard, Canberra, 23 September 2011, p. 22.

[69]     Mr Jeremenko, The Tax Institute, Committee Hansard, Canberra, 23 September 2011, p. 23.            

[70]     Mr Jeremenko, The Tax Institute, Committee Hansard, Canberra, 23 September 2011, p. 22.

[71]     Mrs Tamera Lang, Tax Counsel, The Tax Institute, Committee Hansard, Canberra, 23 September 2011, p. 24.

[72]     Mr Duncan, ATMA, Committee Hansard, Canberra, 23 September 2011, p. 24.

[73]     Mrs Lang, The Tax Institute, Committee Hansard, Canberra, 23 September 2011, p. 25.

[74]     Mrs Lang, The Tax Institute, Committee Hansard, Canberra, 23 September 2011, p. 25.

[75]     ATO, Submission 1, p. 13.

[76]     Mr Duncan, ATMA, Committee Hansard, Canberra, 23 September 2011, p. 24.

[77]     Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 32.

[78]     ATO, Submission 1, p. 3.

[79]     Mr McPhee, ANAO, Committee Hansard, Canberra, 23 September 2011, p. 12.

[80]     Mr Duncan, ATMA, Committee Hansard, Canberra, 23 September 2011, p. 23.

[81]    The Treasury, Designing a Tax System Advisory Board, discussion paper prepared by the Treasury, January 2011, <http://www.treasury.gov.au/documents/1940/PDF/Discussion_paper_TSAB.pdf> accessed 16 November 2011.

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