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 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.