The recent debate on the appointment of an Inspector-General for taxation has placed the spotlight on the processes within the Australian taxation system for resolving disputes, reviewing legislation and streamlining administration.
This seminar paper includes a summary of grass roots concerns and a robust analysis of:
- the distinctive roles of the Ombudsman, an Inspector-General and the ATO
- particular problems versus general problems
- alternatives to conventional objection and appeal procedures.
Peter is a former Special Tax Adviser to the Ombudsman between 1995 and 1998. Prior to that he worked in chartered accounting and the Commonwealth Ombudsman's office. Since 1998 he has worked as a tax and superannuation specialist in the funds management industry. Peter has qualifications in mathematics, commerce and superannuation.
Michael is Professor of Taxation Law at the University of Sydney. He has a PhD on Australian international taxation and is a noted researcher, having authored Is it Australia's? Residency and Source Analysed (2005, Australian Tax Research Foundation), as well as authoring and co-authoring over 590 publications and papers. From May 1999 until October 2009 he was, as Senior Tax Counsel for the Taxation Institute, in the forefront of the all major tax reform and taxation administration reforms. He continues his involvement as a member of the Treasury's Tax Treaties Advisory Panel and the Education Committee of the Tax Practitioners Board. He was awarded the Australasian Tax Teachers Association's Graham Hill medal in recognition of his "outstanding contribution to the teaching of taxation law and policy" on 21 January 2010. Current at 29 October 2012
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