Team features

tax team

While the Ombudsman's office has always had jurisdiction over the Australian Taxation Office (ATO), the Joint Committee of Public Accounts recommended in 1993 that the Ombudsman's office be given sufficient resources to investigate tax complaints more adequately. The Committee's recommendation stemmed from its conclusion that a fundamental imbalance existed between the powers of the ATO and the rights of taxpayers. Accordingly, the Ombudsman may now call himself the 'Taxation Ombudsman' when performing his functions in relation to the ATO. Since mid-1995, when the specialist Tax Team commenced operation, the Ombudsman has received over 20,000 taxation complaints.

The Tax Team is supervised by the Special Tax Adviser, and comprises five officers and a part-time consultant. Other Ombudsman staff, located in offices throughout Australia, also provide assistance by investigating less complex complaints and by acting as referral points. The Tax Team provides advice and support to those staff members, as well as handling around half of all tax complaints received. The Ombudsman is the only external complaint-handling agency for taxpayers with complaints about the ATO. The Ombudsman also continues to identify systemic remedies arising from individual complaints, and can conduct own motion investigations.

The Tax Team liaises with the office of the Inspector-General of Taxation (IGT), who conducts reviews on aspects of the tax system. To avoid duplication in the work of the Taxation Ombudsman and the IGT, there is regular consultation between the two offices. In developing his work programs, the IGT consults with the Ombudsman and provides an opportunity to comment on reviews. During 2003–04, the Ombudsman made submissions to the IGT in relation to a review of the ATO's remission of the general interest charge for groups of taxpayers in dispute with the ATO, and in relation to a review of ATO's small business debt collection practices.

Further information in Chapter 5.