Published Date: 17 Oct 2023
On 26 June 2023, the Australian Taxation Office (ATO) released the latest version of the Australian Taxpayers’ Charter (the Charter). Concurrently, the ATO also aspires to be the world’s most digitised tax authority with an ultimate goal of being fully digitalised by 2030. As such, the time is ripe to assess whether and to what extent the Charter is fit for the foreshadowed digitalisation revolution.
This article assesses the success of the latest version of the Charter in this respect and provides a range of suggestions for how the Charter might be further revised to better reflect taxpayer rights and obligations, and service expectations in a digitalised tax administration setting. As a starting point, the discussion will include proposals for subtle but important changes in the language used throughout the Charter. The case extends to suggestions for significant further future revisions of the Charter expression of a number of taxpayer rights that are likely to become increasingly important in a fully digitalised tax administration setting.
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Suing Negligent Australian Tax Officials - Recent Judicial Developments & Possible Future Directions - Journal 01 Jun 2020
Redressing the imbalance - Challenging the effectiveness of the Australian taxpayers' charter - Journal 01 Jul 2013
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