Law Council of Australia

Business Law Section

ATO 2022 Review of the Taxpayers' Charter

The Taxation Committee of the Business Law Section of the Law Council of Australia (the Committee) welcomes the opportunity to provide the following comments on the ATO’s review of the Taxpayer’s Charter (Charter).

The focus of the review, as stated on the ATO’s website,1 is to make sure the Charter:

The Committee addresses these in turn in the submission below and makes further comments that may assist the ATO with its review.2


1 https://www.ato.gov.au/About-ATO/Commitments-and-reporting/Taxpayers--charter/Taxpayers--Charter-Review/
2 The ATO has also posed six questions as part of this review. We understand from discussions between Mr Byrne (LCA) and Messrs Philp and Cook (ATO) that the questions are intended to help guide the consultation only and the ATO is content to receive more general comments. Accordingly, we have considered the questions, but our comments are not limited by them.

Last Updated on 04/09/2024

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