|An Assessment of Tax||1|
|An Assessment of Tax A Report on an Inquiry into the Australian Taxation Office Report No. 326||3|
|DUTIES OF THE COMMITTEE||8|
|LIST OF FIGURES||18|
|LIST OF TABLES||18|
|PART 1 - PRINCIPAL ISSUES Chapter 1 INTRODUCTION||47|
|Chapter 2 HISTORICAL BACKGROUND||53|
|Chapter 3 ADMINISTRATIVE STRUCTURES||73|
|Chapter 4 SELF ASSESSMENT||109|
|Chapter 5 LEGISLATIVE FRAMEWORK||121|
|Chapter 6 RULINGS||141|
|Chapter 7 MODERNISATION||169|
|Chapter 8 RESOURCES||195|
|PART 2 - ATO OPERATIONS AND TAXPAYERS Chapter 9 ATO OPERATIONS AND TAXPAYERSTAXPAYERS REVENUE COLLECTION||237|
|Chapter 10 TAXPAYERS ASSISTANCE||271|
|Chapter 11 AUDITING||287|
|Chapter 12 ENFORCEMENT AND PENALTIES||337|
|PART 3 - TAXPAYERS AND THE ATO Chapter 13 TAXPAYERS’ CHARTER||351|
|Chapter 14 AVENUES OF REVIEW||369|
|APPENDIX 1 SUBMISSIONS TO THE INQUIRY||385|
|APPENDIX 2 PUBLIC HEARINGS - WITNESSES TO THE INQUIRY||391|
|APPENDIX 3 EXHIBITS RECEIVED||407|
|APPENDIX 4 BRIEFINGS/INSPECTIONS||411|
|APPENDIX 5 COMMISSIONERS OF TAXATION 1910 TO 1993||413|
|APPENDIX 6 BRANCH OFFICES OF THE AUSTRALIAN TAXATION OFFICE||415|
|APPENDIX 7 CHARTER OF THE NATIONAL TAX LIAISON GROUP||417|
|APPENDIX 8 CHARTER OF THE COMMISSIONER’S ADVISORY PANEL||419|
|APPENDIX 9 Taxation Ruling TR 93/30||421|
|APPENDIX 10 Australian Taxation Office||431|
|APPENDIX 11 Taxation Determination TD 93/94||437|
|APPENDIX 12 THE TAXPAYER’S CHARTER||439|
Australia. Parliament. Joint Committee of Public Accounts & Scott, L. J & Bishop, Bronwyn. (1993). An assessment of tax : a report of an inquiry into the Australian Taxation Office Retrieved March 1, 2021, from http://nla.gov.au/nla.obj-1827276110
Australia. Parliament. Joint Committee of Public Accounts, Scott, L. J and Bishop, Bronwyn. An assessment of tax : a report of an inquiry into the Australian Taxation Office Canberra: Australian Govt. Pub. Service, 1993. Web. 1 March 2021 <http://nla.gov.au/nla.obj-1827276110>
Australia. Parliament. Joint Committee of Public Accounts & Scott, L. J & Bishop, Bronwyn. 1993, An assessment of tax : a report of an inquiry into the Australian Taxation Office Australian Govt. Pub. Service, Canberra viewed 1 March 2021 http://nla.gov.au/nla.obj-1827276110
| author1=Australia. Parliament. Joint Committee of Public Accounts.
| author2=Scott, L. J.
| author3=Bishop, Bronwyn.
| title=An assessment of tax : a report of an inquiry into the Australian Taxation Office
| section=xliv, 462 p.
| series=Parliamentary paper (Australia. Parliament) ;
| issue=PP no. 213 of 1993, Report no. 326
| publisher=Australian Govt. Pub. Service
| access-date=1 March 2021
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