Annual report / Commissioner of Taxation

Creator
Australian Taxation Office
Call Number
Nq 328.94 AUS
Created/Published
Canberra : Australian Govt. Pub. Service, 1985-
Issue
1985/1986, PP no. 347 of 1986
Images
156
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Contents

COMMISSIONER OF TAXATION Annual Report 1985-86 1 , 3
Commissioner of Taxation Annual Report 1985-86 5 , 6 , 7
Contents 9
Introduction 11
Commissioner's overview 12 , 13 , 14
Summary of activities 15 , 16 , 17
Organisational structure 17 , 18 , 19 , 20 , 21 , 22
Collecting the revenue 23
Collections compared with 1984-85 results 23 , 24
Collections compared with Budget estimates 24 , 25
Collections pattern 25
Variations of provisional tax 26
Refunds of revenue 26
Revenue account 26 , 27
Analysis of unpaid tax 28 , 29
Tax written off 29
Management initiatives Corporate planning 30
Program budgeting 30
Organisational design 30 , 31
Management information systems 31
Monitoring of objectives 32
Self-assessment 32
Decentralisation 32 , 33 , 34
Sales tax administration review 35
Efficiency reviews 35
Prescribed payments system audit 35
Inquiry by House of Representatives Standing Committee on Expenditure 36
Changing workplace Staffing 37
Recruitment 37
Difficulties in staffing 37
Second Commissioner retires 37 , 38
Senior appointments 38
Retirements 38 , 39
Chief officers 39
Staff development and training 39 , 40 , 41 , 42 , 43
Joint Consultative Committee 43
Industrial democracy 43
Equal employment opportunity (EEO) 43 , 44
Occupational health and safety 44
ADP strategic plan 44 , 45 , 46
Tax reform 47
Simpler forms 47 , 48
Public information 48 , 49
General enquiry service 49 , 50
Liaison with tax agents 50
Compliance and enforcement Major enforcement achievements—income tax 51 , 52 , 53 , 54 , 55 , 56
Sales tax audit 56 , 57
Sales tax avoidance 57
Recoupment tax 57 , 58
Trust recoupment tax 58 , 59
Income tax avoidance 59 , 60 , 61
International bodies 61
International business transactions 61 , 62
Foreign investment 62
Tax screening 62
National Crime Authority 62
Director of Public Prosecutions 62
Australian Federal Police 62
Australian Customs Service 62
Prosecutions 62 , 63
Departure prohibition orders 63
Valuations 63 , 64
Policy and legislation The policy and legislation function 65 , 66
Revenue analysis function 66
Interpretation and appeals Interpretation 67
Taxation rulings 67
Sales tax publications 68
Advisings units 68
National Office performance 68
Disputes 68 , 69 , 70
Appendix 1 Revenue 71 , 72 , 73 , 74 , 75 , 76 , 77 , 78 , 79 , 80 , 81 , 82 , 83
Appendix 2 Management 84 , 85 , 86 , 87 , 88 , 89 , 90 , 91 , 92 , 93 , 94 , 95 , 96 , 97 , 98
Appendix 3 Court decisions 99 , 100 , 101 , 102 , 103 , 104 , 105 , 106 , 107 , 108 , 109
Appendix 4 Statutory taxation boards 110 , 111 , 112 , 113
Appendix 5 Freedom of information (FOI) 114 , 115 , 116 , 117 , 118 , 119 , 120 , 121 , 122
Appendix 6 Commonwealth Ombudsman 123
Appendix 7 Breaches and evasions of tax laws 124 , 125 , 126 , 127 , 128 , 129 , 130
Appendix 8 Tax legislation 131 , 132 , 133 , 134 , 135 , 136 , 137 , 138 , 139 , 140 , 141 , 142 , 143 , 144 , 145 , 146 , 147 , 148 , 149 , 150
Index 151 , 152 , 153 , 154 , 155

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http://nla.gov.au/nla.obj-1186309926

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Australian Taxation Office. (1985). Annual report Retrieved October 1, 2022, from http://nla.gov.au/nla.obj-1186309926

MLA citation

Australian Taxation Office. Annual report Canberra: Australian Govt. Pub. Service, 1985. Web. 1 October 2022 <http://nla.gov.au/nla.obj-1186309926>

Harvard/Australian citation

Australian Taxation Office. 1985, Annual report Australian Govt. Pub. Service, Canberra viewed 1 October 2022 http://nla.gov.au/nla.obj-1186309926

Wikipedia citation

{{Citation
  | author1=Australian Taxation Office.
  | title=Annual report
  | year=1985
  | section=volumes : illustrations ; 25 cm.
  | issn=0816-5505
  | series=Parliamentary paper (Australia. Parliament)
  | issue=1985/1986, PP no. 347 of 1986
  | location=Canberra
  | publisher=Australian Govt. Pub. Service
  | url=http://nla.gov.au/nla.obj-1186309926
  | id=nla.obj-1186309926
  | access-date=1 October 2022
  | via=Trove
}}

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