Chartered Accountants ANZ (CA ANZ) has lodged a submission for the Inspector-General of Taxation and Taxation Ombudsman (IGTO)’s review of the Commissioner’s General Power of Administration (GPA). 

The IGTO commenced the review into the GPA as the IGTO is interested in understanding how broad based GPA decisions are identified and determined. As there are limited avenues for taxpayers and tax practitioners to challenge the exercise of the GPA, it is important to ensure that processes and procedures underpinning these decisions are robust and effective.

While responding to the investigation, CA ANZ has noticed there is a dearth of published research and commentary on the GPA. For this reason alone, the IGTO’s investigation will help shine a light on what appears to be a rather opaque but fundamentally important aspect of ATO administration of the Australian tax system.

CA ANZ feels the IGTO’s investigation will touch on a number sensitive issues within the bureaucratic and political circles. These issues are set out in the submission.

CA ANZ has also provided comments on the Term of reference in the submission.