An assessment of tax
Subtitle: a report on an inquiry into the Australian tax office
By: the Parliament of the Commonwealth of Australia, Joint Committee of Public Accounts
Series: Report -- no. 326; Report (Australia. Parliament. Joint Committee of Public Accounts) -- 326
Publisher: Australian Govt. Pub. Service
Published: 1993
Place of publication: Canberra
Language: eng
Number of pages: 462
Subjects: Tax administration and procedure; Taxation; Law and legislation; Australian Taxation Office
Description: The Report presents the Committee's findings from its inquiry into the Australian Tax Office. The inquiry was the first major public examination of the manner in which taxation laws are administered in Australia since the passing of the Income Tax Assessment Act 1936.
Notes: "November 1993."

Includes bibliographical references.
Table of contents: title: PRINCIPAL ISSUES: Introduction ; Historical background ; Administrative structures ; Self assessment ; Legislative framework ; Rulings ; Modernisation ; Resources ; ATO OPERATIONS AND TAXPAYERS: Revenue collection ; Taxpayers assistance ; Auditing ; Enforcement and penalties ; TAXPAYERS AND THE ATO: Taxpayers' charter ; Avenues of review