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:
• meets community expectations about we [sic] engage with taxpayers when we administer the tax, super and registry systems
• accurately reflects what you can expect from us
• helps our staff when interacting with you
• fulfils its purpose of informing you of your rights and obligations when dealing with us.
The Committee addresses these in turn below and makes further comments that may assist the ATO with its review.2
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.