Tax Administration (LAWS90130)

Effective tax administration is fundamental to achieving tax policy goals. This subject examines the practical issues that arise in the administration of the Australian tax system and tax administration generally. The sessions will explore, in depth, the administrative role of the Federal Commissioner of Taxation (FCT) in Australia's tax regime, the FCT's powers and the interaction of the Australian Taxation Office (ATO) with taxpayers, tax professionals and other authorities and agencies.

Principal topics include:

• Tax administration under a self-assessment regime
• The structure of the ATO, including the corporate governance regime and internal checks and balances
• ATO compliance approaches and information gathering
• The ATO’s provision of advice and guidance to taxpayers
• The FCT's general powers of administration and remedial powers
• The interaction of the FCT and the ATO with the tax profession and the role of the Tax Practitioners Board
• The ATO's interaction with taxpayer including their rights such as seeking reviews of ATO decisions
• External scrutiny of the ATO by government and other agencies and authorities
• The ATO's role in tax policy advice and law design
• The ATO's interaction with international agencies such as the Organisation for Economic Co-operation and Development (OECD).