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The ATO as regulator: 20 years of regulating the SMSF sector paper

Published on 31 Jul 19 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • policy and regulatory context
  • what does it mean to be a Regulator?
  • ATO enforcement powers.

Author profile

Jenny Lin
Jenny joined the ATO in 2012 and is an acting Assistant Commissioner leading the Technical Leadership and Advice branch in Superannuation and Employer Obligations. Jenny has previously held roles in Tax Counsel Network and Service Delivery, providing technical advice on GST and tax administration issues. Prior to joining the ATO, Jenny was a policy analyst in the Revenue Group at Treasury. - Current at 18 June 2019
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This was presented at NSW Tax Disputes Conference .

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Tax disputes landscape

Author(s):  Chris PEADON

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Independent review/alternative dispute resolution

Author(s):  Jeremy GEALE

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