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View the report as a single document - (PDF 1352KB)

View the report as separate downloadable parts:

Preliminary Pages	(PDF 102KB)
Chapter 1 Biannual hearing with the Commissioner of Taxation	(PDF 1036KB)
Introduction Conduct of the hearing Key themes of the report Theme 1: The level of service provided Complaints handling Change program Compromised Tax File Numbers (TFN) Organisational Culture Theme 2: Compliance Making compliance easier Cost of compliance on small business The tax gap and random audits Tax base integrity Improving communications Theme 3: Consultation on policy issues Level of consultation Timeliness, transparency and breadth of consultation Theme 4: External scrutiny and review The role of scrutiny bodies The ATO’s relationships with scrutiny bodies Recommendations made by scrutiny bodies Co-ordination between the scrutiny bodies The role of professional bodies The ATO’s relationship with professional bodies Other Issues The administration of self managed super funds (SMSFs) The administration of inefficient taxes The governance structure of the ATO Concluding Comments
Appendix A — List of submissions	(PDF 46KB)
Appendix B — Public hearing	(PDF 27KB)

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