Published Date: 17 Oct 2023
The Australian Taxation Office (ATO) plays a crucial role in administering the complex tax laws of Australia. Its administrative function involves issuing guidance, such as taxation rulings, taxation determinations and practical compliance guidelines, to enhance certainty and fairness for taxpayers while promoting compliance. However, concerns have arisen about the ATO’s evolving role, with some claiming the ATO is overstepping its boundaries by assuming functions beyond its executive mandate. This article delves into the evolving role of the ATO and presents instances where it may be exceeding its executive responsibilities, by exercising judicial and legislative functions through the rulings system, increasingly resembling that of a “lore” and “law” maker. This article examines the complexities of the ATO’s role and how its expanding role poses challenges to the principles of the rule of law and the doctrine of the separation of powers. This underscores the need to strike a balance between the ATO’s executive functions and upholding the rule of law and the separation of powers for fair and efficient tax administration in Australia.
More by Sylvia Villios
Getting the priorities right: ATO garnishee notices in times of corporate distress - Journal 01 Sep 2020
Residence tests for individuals: Impact of the Harding decision - Journal 01 Dec 2019
Member profile: Sylvia Villios - Journal 01 Dec 2017
Tax collection, recovery and enforcement issues for insolvent entities - Journal 01 Oct 2016
The legislative interface between the creation of a liability to tax and the right to challenge that liability - Journal 01 Sep 2014
Sorry, this is subscriber only content.
To gain access to this material and much more - Subscribe Now.
(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).
Already a Subscriber? Login now
Already a Subscriber? Login now
Details
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags