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In a media release issued on 21 April 2009, the Inspector-General of Taxation, Ali Noroozi, announced the release of Terms of Reference and Submission Guidelines for his inquiry into any delayed ATO advice or changes to pre-existing views or practice on significant issues.

Mr Noroozi said “During consultations on my work program last year, various business and tax practitioner groups told me that Tax Office views have undergone so-called “u-turns” on significant interpretative issues or past practices. They were particularly concerned where delayed or perceived changes in Tax Office views were retrospectively applied with adverse consequences. Similar concerns had also been raised with the Assistant Treasurer, the Hon Chris Bowen MP, who has directed me to review this matter.”

The closing date for submissions is 31 May 2009.

For a copy of the media release, 21 April 2009, go here.

For a copy of the Terms of Reference, go here.

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