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The expectations of tax agents dealing with the GST

Published on 01 Oct 05 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This article reports on research on the gap between the expectations that tax agents, who engage in GST work, have of the Australian Taxation Office (ATO); and the expectations that ATO staff have of tax agents. The research is based on responses to a 2002/2003 survey of a sample of registered tax agents. The ATO was unable to participate. Similar surveys have been undertaken in the United Kingdom. Inter alia, the research reported here revealed mixed views on the part of practitioners. Many felt the administrators had a poor understanding of business and of the tax agents’ work and processes. More than half the group thought GST is fair and principled, but three-quarters of the group agreed that GST is not easy. The sample had a favourable view of GST public rulings, but a less favourable view of other ATO advice and communications. The research provides a valuable snapshot of tax agents’ perceptions of the GST and its administrators in the early years of GST and it is suggested that more research – and the comparison with the ATO view of practitioners would be illuminating.

Author profiles

Prof Michael Walpole CTA
Photo of author, Michael WALPOLE Prof Michael Walpole CTA is the Head of School at the School of Taxation and Business Law (including Atax) in the UNSW Business School. Prior to academic life, Michael worked as a Tax Consultant with Ernst & Young, and prior to that he was in private practice as a legal practitioner (solicitor and barrister). As a partner in a small firm, Michael's legal practice was extremely varied, ranging from criminal defence, through family law and estate planning, to commercial and taxation matters. Michael has authored and co-authored several books including Proposals for the Reform of the Taxation of Goodwill, Understanding Taxation Law and Compliance Cost Control. Michael has also written and presented many papers on his research topics to practitioner and academic audiences in Australia and overseas. He is the editor of the Australian Tax Forum and he is also author and co-author of a number of articles on GST, taxation of intellectual property, tax administration and taxation compliance costs. He has been awarded the Hill Medal by the Australasian Tax Teachers Association (ATTA) for his contribution to tax teaching and is a past President of ATTA. Michael is an International Research Fellow at the Oxford University Centre for Business Tax in the Said Business School, University of Oxford. In 2010 and 2012, he was engaged in a project at the Centre for Business Tax to study the role of tax in choices made by large companies when locating valuable intangible property. In 2012, Michael was also a Visiting Professor in the Centre for Tax Policy and Administration at the OECD in Paris. While at the OECD, Michael worked on research projects related to VAT and to tax compliance costs and he continues to contribute to the work of the CTPA Indirect Taxes division. - Current at 30 May 2017
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Prof Michael Walpole CTA
Prof Michael Walpole CTA is the Head of School at the School of Taxation and Business Law (including Atax) in the UNSW Business School. Prior to academic life, Michael worked as a Tax Consultant with Ernst & Young, and prior to that he was in private practice as a legal practitioner (solicitor and barrister). As a partner in a small firm, Michael's legal practice was extremely varied, ranging from criminal defence, through family law and estate planning, to commercial and taxation matters. Michael has authored and co-authored several books including Proposals for the Reform of the Taxation of Goodwill, Understanding Taxation Law and Compliance Cost Control. Michael has also written and presented many papers on his research topics to practitioner and academic audiences in Australia and overseas. He is the editor of the Australian Tax Forum and he is also author and co-author of a number of articles on GST, taxation of intellectual property, tax administration and taxation compliance costs. He has been awarded the Hill Medal by the Australasian Tax Teachers Association (ATTA) for his contribution to tax teaching and is a past President of ATTA. Michael is an International Research Fellow at the Oxford University Centre for Business Tax in the Said Business School, University of Oxford. In 2010 and 2012, he was engaged in a project at the Centre for Business Tax to study the role of tax in choices made by large companies when locating valuable intangible property. In 2012, Michael was also a Visiting Professor in the Centre for Tax Policy and Administration at the OECD in Paris. While at the OECD, Michael worked on research projects related to VAT and to tax compliance costs and he continues to contribute to the work of the CTPA Indirect Taxes division. - Current at 30 May 2017
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