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FootnotesChapter 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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