ATO data for IGT report on penalties
Dear Inspector-General of Taxation,
Please provide the emails or other communications wherein data was provided by the ATO for use in your 2014 report 'Review into the Australian Taxation Office’s administration of penalties', as well as emails or other communications in which you requested that data from the ATO.
In particular, I am seeking to trace the source for the following tables:
Table 3 'Amount and percentage of unsustained penalties by financial year',
Table 4 'Proportion of primary tax and penalties reduced during review activities by financial year'
Table 5 'Outcomes for penalty-only objections for the 1 July 2012 to 31 March 2013 period, by business line'
Table 6 'Total penalties raised by market segment'
Table 7 'Total penalties raised by revenue product'
Table 8 'Total penalties raised by ATO business line'
Table 9 'Selected penalties raised by penalty type'
Table 10 'Reasons for adjusted penalty only objection decisions, from 1 July
2012 to 31 March 2013, by business line'
Table 11 'Reasons for penalty only objection decisions, from 1 July 2012 to 31 March 2013, by business line'
Table 15 'Number of active compliance activities and amounts of primary tax
liabilities, penalties and interest raised from 1 July 2010 to 30 June 2013'
Table 16 'Total tax liabilities and penalties raised from 1 July 2010 to October 2012'
Table 17 'ATO’s ICP system data on penalties raised by penalty type from 1 July 2011 to 30 April 2012'
Table 19 'Percentage of primary tax liabilities and penalties reduced on review, by financial year'
Table 20 'Percentage of primary tax and penalty allowed after objections, by financial year'
Table 21 'Percentage of primary tax and penalty allowed after settlement, by financial year'
Table 22 'Percentage of primary tax and penalty allowed after litigation, by financial year'
Table 23 'Total objections, from 1 July 2012 to 30 June 2013 by business line'
Table 24 'Objection cases with penalty amounts, from 1 July 2012 to 31 March 2013 by business line'
Table 25 'Penalty-only objections from 1 July 2012 to 31 March 2013 by business line'
Table 26 'Outcomes for penalty-only objections, from 1 July 2012 to 31 March 2013 by business line'
Table 27 'Total amount of pre and post settlement primary tax and penalties, from 1 July 2012 to 30 June 2013 by business line'
Table 28 'Total amount of pre and post settlement primary tax and penalties, from 1 July 2011 to 30 June 2012 by business line'
Table 29 'Total amount of pre and post settlement primary tax and penalties, from 1 July 2010 to 30 June 2011 by business line'
Table 30 'Total amount of pre and post litigation primary tax liabilities and
penalties from 1 July 2010 to 30 June 2013 by business line (cases finalised at hearing)'
Table 31 'Total amount of pre and post litigation primary tax and penalties from 1 July 2010 to 30 June 2013 by business line (cases finalised prior to hearing)'
Table 32 'Number of appeal cases and amounts of penalty disputed and finalised from 1 July 2010 to 30 June 2013 by outcome'
Yours faithfully,
-Pat.
Dear Mr Conheady
Thank you for lodging a freedom of information (FOI) request with the Inspector-General of Taxation (IGT). We apologise for the delay in responding, our office was closed from 24 December 2015 and re-opened on 4 January 2016.
In the IGT’s Review into the Australian Taxation Office’s (ATO) Administration of Penalties, some of the documents you have requested contain source data provided by the ATO and may also contain taxpayer identifying information. As the subject-matter of these documents is more closely connected with the ATO, pursuant to section 16(3A) of the Freedom of Information Act 1982 (FOI Act), we will transfer this part of your request to the ATO. This avoids the need for you to make a new request to the ATO for these documents. We will provide you the name and contact details of the ATO officer to whom your request was transferred when we are advised of the officer to whom your request has been allocated.
In respect to the relevant ‘emails or other communications’ between the IGT and ATO you requested, we aim to process this within 30 days. Please note that from our initial assessment, many of these communications have attachments containing the abovementioned source data. Subject to further review, it may be necessary for IGT to consult ATO before any document can be released.
If you have any questions or would like to discuss this email further, please do not hesitate to contact me by dialling 1300 44 88 29, choosing Option 1 and entering the extension 8125. Alternatively, you can email me at [email address] ensuring you include our reference number IGT/16/00022 in the subject line of your email.
Kind regards
Maggie Law
Tax Complaint & Review Officer
Office of the Inspector-General of Taxation
GPO Box 551
SYDNEY NSW 2001
Tel: 1300 44 88 29, Extension 8175
Twitter: @Insp_Gen_Tax
Got a tax complaint? Visit our website www.igt.gov.au to lodge a complaint online.
-----Original Message-----
From: Patrick Conheady [mailto:[FOI #1456 email]]
Sent: Sunday, 27 December 2015 8:43 PM
To: FOI
Subject: Freedom of Information request - ATO data for IGT report on penalties
Dear Inspector-General of Taxation,
Please provide the emails or other communications wherein data was provided by the ATO for use in your 2014 report 'Review into the Australian Taxation Office’s administration of penalties', as well as emails or other communications in which you requested that data from the ATO.
In particular, I am seeking to trace the source for the following tables:
Table 3 'Amount and percentage of unsustained penalties by financial year', Table 4 'Proportion of primary tax and penalties reduced during review activities by financial year'
Table 5 'Outcomes for penalty-only objections for the 1 July 2012 to 31 March 2013 period, by business line'
Table 6 'Total penalties raised by market segment'
Table 7 'Total penalties raised by revenue product'
Table 8 'Total penalties raised by ATO business line'
Table 9 'Selected penalties raised by penalty type'
Table 10 'Reasons for adjusted penalty only objection decisions, from 1 July
2012 to 31 March 2013, by business line'
Table 11 'Reasons for penalty only objection decisions, from 1 July 2012 to 31 March 2013, by business line'
Table 15 'Number of active compliance activities and amounts of primary tax liabilities, penalties and interest raised from 1 July 2010 to 30 June 2013'
Table 16 'Total tax liabilities and penalties raised from 1 July 2010 to October 2012'
Table 17 'ATO’s ICP system data on penalties raised by penalty type from 1 July 2011 to 30 April 2012'
Table 19 'Percentage of primary tax liabilities and penalties reduced on review, by financial year'
Table 20 'Percentage of primary tax and penalty allowed after objections, by financial year'
Table 21 'Percentage of primary tax and penalty allowed after settlement, by financial year'
Table 22 'Percentage of primary tax and penalty allowed after litigation, by financial year'
Table 23 'Total objections, from 1 July 2012 to 30 June 2013 by business line'
Table 24 'Objection cases with penalty amounts, from 1 July 2012 to 31 March 2013 by business line'
Table 25 'Penalty-only objections from 1 July 2012 to 31 March 2013 by business line'
Table 26 'Outcomes for penalty-only objections, from 1 July 2012 to 31 March 2013 by business line'
Table 27 'Total amount of pre and post settlement primary tax and penalties, from 1 July 2012 to 30 June 2013 by business line'
Table 28 'Total amount of pre and post settlement primary tax and penalties, from 1 July 2011 to 30 June 2012 by business line'
Table 29 'Total amount of pre and post settlement primary tax and penalties, from 1 July 2010 to 30 June 2011 by business line'
Table 30 'Total amount of pre and post litigation primary tax liabilities and penalties from 1 July 2010 to 30 June 2013 by business line (cases finalised at hearing)'
Table 31 'Total amount of pre and post litigation primary tax and penalties from 1 July 2010 to 30 June 2013 by business line (cases finalised prior to hearing)'
Table 32 'Number of appeal cases and amounts of penalty disputed and finalised from 1 July 2010 to 30 June 2013 by outcome'
Yours faithfully,
-Pat.
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[FOI #1456 email]
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and any attached files may be confidential information and
may also be the subject of legal professional privilege. If you are
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Dear Mr Conheady
Further to my email dated 5 January 2016, ATO has advised us that the name of the ATO officer to whom your FOI request was transferred is Ms Katy Zhu. She can be contacted on (03) 8632 5064.
If you have any questions or would like to discuss this email further, please do not hesitate to contact me by dialling 1300 44 88 29, choosing Option 1 and entering the extension 8175. Alternatively, you can email me at [email address] ensuring you include our reference number IGT/16/00022 in the subject line of your email.
Kind regards
Maggie Law
Tax Complaint & Review Officer
Office of the Inspector-General of Taxation
GPO Box 551
SYDNEY NSW 2001
Tel: 1300 44 88 29, Extension 8175
Twitter: @Insp_Gen_Tax
Got a tax complaint? Visit our website www.igt.gov.au to lodge a complaint online.
**********************************************************************
Please Note: The information contained in this e-mail message
and any attached files may be confidential information and
may also be the subject of legal professional privilege. If you are
not the intended recipient, any use, disclosure or copying of this
e-mail is unauthorised. If you have received this e-mail by error
please notify the sender immediately by reply e-mail and delete all
copies of this transmission together with any attachments.
**********************************************************************
Dear Mr Conheady
We have been advised by the Australian Taxation office (ATO) that it has accepted a full transfer of your Freedom of Information (FOI) request previously lodged with the Inspector-General of Taxation. We understand that the ATO has confirmed this with you by telephone and in writing. Accordingly, the ATO will now action your FOI request and we will finalise the request on our systems.
If you have any questions in relation your FOI request, please contact Ms Katy Zhu of the ATO on (03) 8632 5064.
Kind regards
Maggie Law
Tax Complaint & Review Officer
Office of the Inspector-General of Taxation
GPO Box 551
SYDNEY NSW 2001
Tel: 1300 44 88 29, Extension 8175
Twitter: @Insp_Gen_Tax
Got a tax complaint? Visit our website www.igt.gov.au to lodge a complaint online.
**********************************************************************
Please Note: The information contained in this e-mail message
and any attached files may be confidential information and
may also be the subject of legal professional privilege. If you are
not the intended recipient, any use, disclosure or copying of this
e-mail is unauthorised. If you have received this e-mail by error
please notify the sender immediately by reply e-mail and delete all
copies of this transmission together with any attachments.
**********************************************************************
Dear Patrick
Please find below the email along with the decision letter for charges,
issued to you on 9 March 2016, in regards to your FOI request dated 27
December 2015.
Kind regards
Katy Zhu
Lawyer
General Counsel, ATO Corporate
Australian Taxation Office
P 03 8632 5064
[1]cid:image007.png@01D0872C.6FBBE500
Connect with us
From: Zhu, Katy
Sent: Wednesday, 9 March 2016 4:14 PM
To: Patrick Conheady
Subject: FOI request- Decision letter for charges [SEC=UNCLASSIFIED]
Dear Patrick
Please find attached a decision letter for charges to be paid with respect
to the processing of your second FOI request dated 27 December 2015. The
request was originally sent to the Inspector General of Taxation (IGT),
and was subsequently transferred to the ATO. This was the request for
emails and aggregate data the ATO provided to the IGT for the purposes of
the 2014 Review of the Administration of Penalties.
Kind regards
Katy Zhu
Lawyer
General Counsel, ATO Corporate
Australian Taxation Office
P 03 8632 5064
[2]cid:image007.png@01D0872C.6FBBE500
Connect with us
**********************************************************************
IMPORTANT
The information transmitted is for the use of the intended
recipient only and may contain confidential and/or legally
privileged material. Any review, re-transmission, disclosure,
dissemination or other use of, or taking of any action in
reliance upon, this information by persons or entities other
than the intended recipient is prohibited and may result in
severe penalties. If you have received this e-mail in error
please notify the Privacy Hotline of the Australian Taxation
Office, telephone 1300 661 542 and delete all copies of this
transmission together with any attachments.
**********************************************************************
References
Visible links
Dear Katy,
I agree to pay the charges for 1-7N10Z46 as outlined in your letter dated 9 March 2016.
Could you please advise the payment methods available?
Yours sincerely,
Patrick Conheady
Patrick Conheady left an annotation ()
There are two requests which are a little mixed-up in how they appear on this site.
1.
'SQL queries run for the Inspector-General of Taxation's report on penalties', which was submitted to the ATO (ATO ref 1-7N10Z46) and sought SQL queries executed by the ATO for the purposes of the IGT report:
https://www.righttoknow.org.au/request/s...
This request was refused on 19 February 2016.
2.
'ATO data for IGT report on penalties', originally submitted to IGT (IGT reference IGT/16/00022) but transferred to the ATO (ATO reference 1-7N10Z46), which sought emails in relation to the ATO providing data to the IGT:
https://www.righttoknow.org.au/request/a...
This request is still in progress.
Dear Patrick
Please send a cheque of $60 payable to the Deputy Commissioner of Taxation and send it to either of the following addresses:
Katy Zhu
Level 8
747 Collins Street
Docklands VIC 3008
Katy Zhu
GPO Box 1797
Melbourne 3001
Regards
Katy Zhu
Lawyer
General Counsel, ATO Corporate
Australian Taxation Office
P 03 8632 5064
Connect with us
-----Original Message-----
From: Patrick Conheady [mailto:[FOI #1456 email]]
Sent: Tuesday, 5 April 2016 9:31 PM
To: Zhu, Katy
Subject: Re: FW: FOI request- Decision letter for charges [SEC=UNCLASSIFIED]
Dear Katy,
I agree to pay the charges for 1-7N10Z46 as outlined in your letter dated 9 March 2016.
Could you please advise the payment methods available?
Yours sincerely,
Patrick Conheady
-----Original Message-----
Dear Patrick
Please find below the email along with the decision letter for charges, issued to you on 9 March 2016, in regards to your FOI request dated 27 December 2015.
Kind regards
Katy Zhu
Lawyer
General Counsel, ATO Corporate
Australian Taxation Office
P 03 8632 5064
[1]cid:image007.png@01D0872C.6FBBE500
Connect with us
-------------------------------------------------------------------
Please use this email address for all replies to this request:
[FOI #1456 email]
This request has been made by an individual using Right to Know. This message and any reply that you make will be published on the internet. More information on how Right to Know works can be found at:
https://www.righttoknow.org.au/help/offi...
If you find this service useful as an FOI officer, please ask your web manager to link to us from your organisation's FOI page.
-------------------------------------------------------------------
**********************************************************************
IMPORTANT
The information transmitted is for the use of the intended
recipient only and may contain confidential and/or legally
privileged material. Any review, re-transmission, disclosure,
dissemination or other use of, or taking of any action in
reliance upon, this information by persons or entities other
than the intended recipient is prohibited and may result in
severe penalties. If you have received this e-mail in error
please notify the Privacy Hotline of the Australian Taxation
Office, telephone 1300 661 542 and delete all copies of this
transmission together with any attachments.
**********************************************************************
Dear Katy,
Thanks for your email.
I have asked my bank to issue me with a chequebook so that I can pay you by your preferred method. This will take a couple of weeks. I will send you the cheque as soon as I can once I get the chequebook.
Yours sincerely,
Patrick Conheady
Hi Patrick
Please see attached the invoice for charges for the processing of your FOI request.
As advised, I will issue the decision letter and documents to you upon receiving payment of the amount.
If you have any further queries, do not hesitate to contact me.
Regards
Katy Zhu
Lawyer
General Counsel, ATO Corporate
Australian Taxation Office
P 03 8632 5064
Connect with us
-----Original Message-----
From: Zhu, Katy
Sent: Wednesday, 6 April 2016 12:45 PM
To: 'Patrick Conheady'
Subject: RE: FW: FOI request- Decision letter for charges [SEC=UNCLASSIFIED]
Dear Patrick
Please send a cheque of $60 payable to the Deputy Commissioner of Taxation and send it to either of the following addresses:
Katy Zhu
Level 8
747 Collins Street
Docklands VIC 3008
Katy Zhu
GPO Box 1797
Melbourne 3001
Regards
Katy Zhu
Lawyer
General Counsel, ATO Corporate
Australian Taxation Office
P 03 8632 5064
Connect with us
-----Original Message-----
From: Patrick Conheady [mailto:[FOI #1456 email]]
Sent: Tuesday, 5 April 2016 9:31 PM
To: Zhu, Katy
Subject: Re: FW: FOI request- Decision letter for charges [SEC=UNCLASSIFIED]
Dear Katy,
I agree to pay the charges for 1-7N10Z46 as outlined in your letter dated 9 March 2016.
Could you please advise the payment methods available?
Yours sincerely,
Patrick Conheady
-----Original Message-----
Dear Patrick
Please find below the email along with the decision letter for charges, issued to you on 9 March 2016, in regards to your FOI request dated 27 December 2015.
Kind regards
Katy Zhu
Lawyer
General Counsel, ATO Corporate
Australian Taxation Office
P 03 8632 5064
[1]cid:image007.png@01D0872C.6FBBE500
Connect with us
-------------------------------------------------------------------
Please use this email address for all replies to this request:
[FOI #1456 email]
This request has been made by an individual using Right to Know. This message and any reply that you make will be published on the internet. More information on how Right to Know works can be found at:
https://www.righttoknow.org.au/help/offi...
If you find this service useful as an FOI officer, please ask your web manager to link to us from your organisation's FOI page.
-------------------------------------------------------------------
**********************************************************************
IMPORTANT
The information transmitted is for the use of the intended
recipient only and may contain confidential and/or legally
privileged material. Any review, re-transmission, disclosure,
dissemination or other use of, or taking of any action in
reliance upon, this information by persons or entities other
than the intended recipient is prohibited and may result in
severe penalties. If you have received this e-mail in error
please notify the Privacy Hotline of the Australian Taxation
Office, telephone 1300 661 542 and delete all copies of this
transmission together with any attachments.
**********************************************************************
Dear Katy,
Thanks for your email.
I have sent the payment today.
Yours sincerely,
Patrick Conheady
Hi Patrick
Please find attached the receipt for your payment.
Regards
Katy Zhu
Lawyer
General Counsel, ATO Corporate
Australian Taxation Office
P 03 8632 5064
Connect with us
-----Original Message-----
From: Patrick Conheady [mailto:[FOI #1456 email]]
Sent: Saturday, 16 April 2016 9:39 AM
To: Zhu, Katy
Subject: RE: FOI request- Decision letter for charges [SEC=UNCLASSIFIED]
Dear Katy,
Thanks for your email.
I have sent the payment today.
Yours sincerely,
Patrick Conheady
-----Original Message-----
Hi Patrick
Please see attached the invoice for charges for the processing of your FOI request.
As advised, I will issue the decision letter and documents to you upon receiving payment of the amount.
If you have any further queries, do not hesitate to contact me.
Regards
Katy Zhu
Lawyer
General Counsel, ATO Corporate
Australian Taxation Office
P 03 8632 5064
Connect with us
-------------------------------------------------------------------
Please use this email address for all replies to this request:
[FOI #1456 email]
This request has been made by an individual using Right to Know. This message and any reply that you make will be published on the internet. More information on how Right to Know works can be found at:
https://www.righttoknow.org.au/help/offi...
If you find this service useful as an FOI officer, please ask your web manager to link to us from your organisation's FOI page.
-------------------------------------------------------------------
**********************************************************************
IMPORTANT
The information transmitted is for the use of the intended
recipient only and may contain confidential and/or legally
privileged material. Any review, re-transmission, disclosure,
dissemination or other use of, or taking of any action in
reliance upon, this information by persons or entities other
than the intended recipient is prohibited and may result in
severe penalties. If you have received this e-mail in error
please notify the Privacy Hotline of the Australian Taxation
Office, telephone 1300 661 542 and delete all copies of this
transmission together with any attachments.
**********************************************************************
Patrick Conheady left an annotation ()
The final response to this FOI request (ATO emails etc providing data for IGT report) appears on another page: <https://www.righttoknow.org.au/request/s...>
Patrick Conheady left an annotation ()
Request transferred to ATO.