Tax Administration



When the Australian Taxation Office (ATO) introduced the e-filing and pre-filled income tax data systems, the ambition was bold: increasing compliance behaviour; reducing the complexity… Read More ›

Insights from D10 Deductions After a Decade of Digital Reform

Since the establishment of the Administrative Appeals Tribunal in the 1970s, merits review in Australian law has had some consistent features. One has been that… Read More ›

Grounds to Object: The Limitation on the Scope of Merits Review of Tax Decisions

The Australian Tax Office (ATO) regulates the Australian tax system with the compliance model. This model assumes that taxpayers have the capacity to comply, but… Read More ›

Slipping Through the Cracks in the Australian Taxation Office’s Compliance System

As part of our research into the Independent Review of the Tax Practitioners Board (TPB) and governing legislation, we have sorted the views of tax… Read More ›

Code of Professional Conduct and Minister’s Power: Tax Practitioner Perspectives

Voluntary work, the engine of countless charities and social initiatives, is often seen as having an intangible benefit or intrinsic value with little economic impact.… Read More ›

Tax Volunteerism in Indonesia: Unlocking the Youth Potential

Indonesia, with tax revenue accounting for 65.37% of total government revenues, grapples with a low tax ratio. According to the Organisation for Economic Co-operation and… Read More ›

Tax Education in Indonesia: Raising Awareness of Future Generation

This blog captures some of the ideas from my research published in the Australian Tax Review: Is Unpaid Tax the Canary in the Coalmine? In… Read More ›

Is Unpaid Tax the Canary in the Coalmine?

In a recent publication in the Tax Institute’s Australian Tax Forum, we surveyed Australian tax practitioners to determine the extent they are accepting of selected… Read More ›

Tax Practitioners’ Views on Key TPB Review Recommendations

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