Publications
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An own motion review into the ATO’s management of a complex and long-running case
We have commenced an independent investigation into the ATO’s management of a complex and long-running case. The review will examine allegations of maladministration raised by a taxpayer and recently reported in the media. We will also explore whether there are any underlying systemic issues and opportunities for improvement. This is a complex case spanning many…
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Review: Letters from the ATO
Reviews and reports The ATO sends more than 140 million letters and messages to Australians each year and invests considerable taxpayer funded resources into developing and distributing them. But many people still say they find some letters confusing, too technical, and their tone can cause unnecessary stress and anxiety. We conducted this review because the…
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The Principles of Taxation Law 2025
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…
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Journal article: Principles of Good Tax Administration
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…
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Submission to the Senate Legal and Constitutional Affairs Legislation Committee’s inquiry into Oversight Legislation Amendment
On 10 December 2024, the Tax Ombudsman lodged a submission to the Committee’s Inquiry into Oversight Legislation Amendment (Robodebt Royal Commission Response and Other Measures) Bill 2024
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