The Tax Ombudsman, Ruth Owen contributed the Preface to the Principles of Taxation Law 2025 published by Thomson Reuters, written by Celeste Black, Wes Obst, Rami Hanegbi, Sunita Jogarajan, Kerrie Sadiq, Sonali Walpola, Jared Clements, Richard Krever. The Preface outlines the defining principles of trust between citizens, the Government and tax administrators, and highlights how to navigate change when fundamental laws and regulatory frameworks evolve with the demands of the time.
This article focuses on the importance of good tax administration and what it takes to deliver good public administration within the context of the Australian tax system. As the Inspector-General of Taxation and Taxation Ombudsman (IGTO), I see many examples of where tax administration goes wrong. I am keen to start 2025 with a renewed focus on how we get tax administration right, and continuously improving. With cost of living pressures continuing to be front of mind for all taxpayers – be they individuals or businesses – and debt collection being front of mind for the Australian Tax Office (ATO), then I propose that we need heightened attention on getting the administration right, on behalf of the community. Good administration will result in more taxpayers perceiving the system to be fair and reasonable, which will build community confidence, drive higher compliance and minimise the cost to both taxpayers and government.
This paper examines the role of statutory interpretation in tax administration, particularly in areas where statutes seemingly impose conflicting duties and responsibilities. It explores the role and adequacy of statutory frameworks to inform decision making, particular in the exercise of discretions and discusses the benefits of implementing a principal or overriding objective, a suite of considerations to be balanced so that those making administrative decisions can determine to apply a power, discretion, provision or statute consistently, fairly, efficiently and correctly, especially where there are competing interests.
The paper was first presented by the Inspector-General of Taxation and Taxation Ombudsman, Ms Karen Payne, in January 2024 at the 35th Australasian Tax Teachers Association (ATTA) Annual Conference in Melbourne, Australia. A condensed version of the paper will be published in an upcoming edition of the Journal of the Australasian Tax Teachers Association.
The IGTO has written a thought leadership article for Charted Accountants Australia and New Zealand (CAANZ) highlighting the important role that tax complaints can play in improving the administration of the tax system. The article also examines some aspects of the Australian Taxation Office’s new charter – Our Charter. The article has been published on the CAANZ website and is accessible here: Tax complaints can assist to improve tax administration | CA ANZ (charteredaccountantsanz.com)
The IGTO has written a thought leadership paper for The Tax Institute which examines the framework for the protection of taxpayers’ rights across a range of jurisdictions. The paper draws upon research and survey results published by the International Bureau of Fiscal Documentation.
The IGTO attended a conference held by the Australasian Pacific Ombudsman Region (APOR) on 13 October 2022 and its 34th annual Members’ meeting on 14 October 2022 in Wellington, New Zealand.
Communiqué of the APOR conference and 34th Members’ meeting 13 and 14 October 2022
The Australasian Pacific Ombudsman Region (APOR) held a conference on 13 October 2022 and its 34th annual Members’ meeting on 14 October 2022 in Wellington, New Zealand.
The conference, on remaining relevant and getting government to listen, was co-hosted by Victorian Ombudsman Deborah Glass OBE as Regional President and New Zealand Chief Ombudsman and IOI 2nd Vice President Peter Boshier.
It coincided with celebrations to mark the 60th anniversary of the Ombudsman in Aotearoa, New Zealand, being the first of its kind outside Scandinavia, agreed by APOR Members to be a global leader of Ombudsmanship and model exemplar in the region.
The APOR Members:
Reaffirm the Principles on the Protection and Promotion of the Ombudsman Institution (the Venice Principles) adopted by the Venice Commission on 15 March 2019, which set out the international standards for the Ombudsman institution, including:
a mandate based on firm legal foundations at the constitutional and statutory level (Article 2);
the election of Ombudsmen according to procedures strengthening to the highest possible extent the authority, impartiality, independence and legitimacy of the institution (Article 6);
the freedom of the Ombudsman from following any instruction from any authority (Article 14); and
the need for sufficient and independent budgetary resources (Article 21).
Reaffirm the Resolution adopted by the United Nations General Assembly on 16 December 2020, The role of the Ombudsman and mediator institutions in the promotion and protection of human rights, good governance and the rule of law (A/RES/75/186), that: a. acknowledged the Venice Principles;
upheld the importance of the Ombudsman role; and
encouraged all United Nations member states to consider creating and strengthening independent and autonomous Ombudsman institutions (Article 2).
Reiterate the importance of the role of the Ombudsman for the promotion of good public administration, protection of citizens’ rights and wellbeing, respect for human rights and fundamental freedoms, and strengthening of public services through the rule of law, transparency, accountability and fairness.
Recognise the particular needs and pressures on our Pacific Ombudsmen, not least the challenges the Pacific region faces at the frontline of climate change. As a region, we stand together in solidarity to provide ongoing support.
Emphasise the right of the Ombudsman institution to operate independently, without interference or external pressure or influence.
Commit to ongoing cooperation and sharing of best practices with Members and the wider Ombudsman fraternity.
On 20 October 2022, the IGTO delivered a presentation at The Tax Institute's Tax Summit 2022. A copy of the IGTO's slide deck is available for download below.
This thought-leadership paper draws upon previously published IGTO, Auditor-General and Parliamentary Committee reports to present the history and development of the Taxpayers’ Charter.
It aims to provide stakeholders with the historical context of the Charter to inform future engagements with the ATO on the issue. In the July 1993 edition of Taxation in Australia, the then President of The Tax Institute published a proposed Taxpayer Bill of Rights in his foreword.
The full text of the foreword and proposed Taxpayer Bill of Rights is accessible on The Tax Institute’s website.
John Jeffreys (Tax Counsel, Tax and Super Australia) interviews the IGTO, Karen Payne, about the role and work of the office of the Inspector-General of Taxation and Taxation Ombudsman. John Jeffreys (Tax Counsel, Tax and Super Australia) interviews the IGTO, Karen Payne, about the role and work of the office of the Inspector-General of Taxation and Taxation Ombudsman. Listen to the podcast below, or read the interview in the November/December 2021 edition of Outlook Magazine.
