Australia’s tax debt is approximately $100 billion and is growing. Greater detail about its composition is needed to ensure that it is appropriately managed.

In addition, without clear practical guidance about tax debt collection tax agents, whom almost all small businesses use to navigate the tax system, find it difficult and expensive to assist their small business clients to comply with ATO expectations.   

In this submission CA ANZ requests the ANAO to use this review to reinforce the need for greater transparency about the composition and collection of tax debt.