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Taxation

Report

Review into the Australian Taxation Office’s use of garnishee notices


The Inspector-General of Taxation and Taxation Ombudsman (IGTO) commenced this review to maintain community confidence in the administration of the tax system after serious allegations were made about the Australian Taxation Office’s (ATO) inappropriate use of garnishee notices on small businesses. These allegations were made by both a current and former ATO officer on the...
Discussion paper

Remote area tax concessions and payments: issues paper


This study focuses on three long-standing measures that provide support to individuals and businesses in remote areas. This issues paper outlines a range of issues on which the commission seeks information and feedback.
Report

Sustainable budgets: underwriting Australia’s social compact


This report identifies options that can help deliver long term equitable and sustainable federal budgets while also increasing transparency, and therefore community trust, in the federal budget process.
Survey Report

Per Capita tax survey 2019


This is the ninth Per Capita Tax Survey, which has been conducted annually since 2010, with the exception of 2013. The results provide a snapshot of the Australian public’s attitudes towards taxation and public expenditure, and a long-term view of trends in public opinion on our tax and transfer system.
Report

Skatt: treasure and tax in the Nordic countries


Tax is the price we pay to live in a civilised society. This paper explores the lessons Australia could learn from Nordic countries, such as Norway, in providing leadership for revenue raising options in Australia.