In his first speech as Commissioner of Taxation, Chris Jordan on Thur 14.3.2013, said that while it was still early days and he was not yet ready to present his “fully formulated strategy for change”, he wanted to share some of his early thinking about what he wanted to achieve at the ATO.
Mr Jordan gave his views on:
- TAX SYSTEM DESIGN: he wanted the ATO to contribute more comprehensively to the design of the tax system with a “solution based” approach. He said he wanted the ATO to identify problems, opportunities and solutions for improving the tax system and its administration. To this end, ATO tax technical experts will be involved in all relevant law change. Further, Mr Jordan said “external expert involvement … should produce a better product, deliver more certainty, and reduce the need to continually test and clarify the law”.
- DISPUTE RESOLUTION: Mr Jordan said ATO tax technical experts “will in future be more visible and accessible – not ‘faceless decision makers'”. He said that to ensure a review process that is genuinely independent, and perceived as such, “I want to change what we currently do and have the large business pre-assessment review undertaken by a senior technical person in our law area rather than our large business area”. These reviews will not be used to reopen completed cases, Mr Jordan said. He said he wanted the process to be understood, to be transparent and to be accountable, and this would be achieved through clearly established gateways: (1) There’s an audit; (2) If it’s disputed, there’s an independent review, and (3) if that’s disputed, there’s an objection process, but no further review.
- CONSULTATION: Mr Jordan said the ATO is currently reviewing its consultative arrangements to better focus the consultation process. He said perhaps there is an alternative, which involves shorter, more tailored and specific consultation on hot topics or issues that are really important at that time. He said he wanted consultation focussed on problem solving with the right people, at the right time, on the right matters.
Source: Commissioner’s speech to The Tax Institute 28th Annual Convention, Perth, 14 March 2013
[LTN 50, 14/3/13]