Dear Department of the Treasury,

Why in the last negotiations of the US/AU Tax Treaty was Superannuation not addressed ?

To fix this problem when will this be rectified ?

Yours faithfully,
Jak Dac

Dear FOI,

Please provide Individual requests for FATCA disclosure (arrange group campaigns – timing)

ATO disclosure statistics

Was privacy analysis performed per Privacy Commissioner
recommendation?

Why did the Privacy Commissioner choose a non-
binding recommendation vs binding requirement?

Please supply all available Tax Treaty negotiation documents

2001 protocol

Why Super wasn’t explicitly addressed?

Note Alison Christian’s paper (CAN) on tax treaty
process13

Please supply all available FATCA IGA negotiation and framing documents

Explanation of Individual rights / impacts considered equally to business
impacts?

Yours sincerely,

Jak Dac

Dear FOI,
What is the Australian public policy objective of allowing U.S. double taxation and compliance of Australian resident Australian citizen superannuation accounts? This double taxation is allowed in the tax treaty (by not saying otherwise) of Australian resident U.S. Persons.

Please provide the due diligence documentation in regards to the Australian-U.S. Tax Treaty meeting the objective of preventing double taxation.

Yours sincerely,

Jak Dac

Dear FOI,
Please provide the due diligence documentation in regards to the Australian-U.S. Tax Treaty meeting the objective of preventing double taxation

Yours sincerely,

Jak Dac

Dear FOI, This is being done at no financial outlay on my part correct?
Cheers
J Dacey

Yours sincerely,

Jak Dac

Dear FOI,

As per conversation with Sally in FOI team
After documents in relation to double taxation US/AU regarding Australians Superannuation and sale of primary residence since Compulsory Superannuation has been in implemented

Yours sincerely,

Jak Dac

Dear FOI, Please keep me informed of request

Treasury FOI Requests

FOI 2231 Documents detailing the Australian negotiation objectives, progress, decision making and outcomes of the 2001 amendment (protocol) of the Australian – USA Tax Treaty (effective 1 July 2003). Our interest is only on subject matter pertaining to US tax treatment of individual taxpayers, not businesses. Within this scope, documents of interest include: 1) Negotiation framing, strategy and preparation documents, 2) Proposal evaluations and recommendations, 3) Meeting minutes, 4) Any documents evaluating the impact of the Savings Clause on Australian residents (Article 1, Paragraph 3&4); and 5) Any documents pertaining to discussion of the US tax treatment of Superannuation in regards to the 2001 Tax Treaty amendment process.

FOI 2232 Any documents relating to the clarification of the US tax treatment of Australian Superannuation undertaken pursuant to Article 24, Mutual Agreement Procedure of the Australia – USA Tax Treaty.

FOI 2233 Any documents pertaining to the US income tax treatment of Superannuation in regards to the 2001 Australia – US Agreement on Social Security (Totalisation Agreement).

FOI 2234 Any documents pertaining to a Privacy Impact Assessment (PIA) of the US Foreign Account Tax Compliance Act (FATCA), particularly in regards to actions, response or close-out taken on the specific recommendations, Items 26-29, made to Treasury by the Office of the Australian Information Commissioner (OAIC) submission on FATCA, September 2012. (Reference: https://www.oaic.gov.au/engage-with-us/s...).

Australian Tax Office (ATO) FOI Requests

Any available documents summarising the extent of, or providing statistics or estimates on, the annual ATO report / disclosure of Australian taxpayer information provided to the United States Internal Revenue Service (IRS) as part of the Foreign Account Tax Compliance Act (FATCA) requirements. This includes non-identifying information, by year, such as number of taxpayers reported on, number of accounts, aggregate amounts, average / range of values, country of residence, etc. Ideally, this would be broken down by individual versus entity account.

https://www.facebook.com/groups/citizens...

https://wiki.fixthetaxtreaty.org/doku/do...

http://fixthetaxtreaty.org/2017/11/30/be...

https://www.facebook.com/groups/FixTheTa...

Yours sincerely,

Jak Dac

Dear FOI,

Are the requests mentioned being processed ?

Yours sincerely,

Jak Dac

Dear FOI,

Please work on accepted application

Yours sincerely,

Jak Dac

Dear FOI,

Department of the Treasury have delayed.

They have not replied to your FOI request Superannuation promptly, as normally required by law.

Click on the link below to send a message to Department of the Treasury reminding them to reply to your request.

https://www.righttoknow.org.au/c/gjh9s9a...

-- the Right To Know team

Yours sincerely,

Jak Dac

Dear Bigna, Daniel,

Please continue as I believe documentation within the scope of request may be minimal

Yours sincerely,

Jak Dac

Dear FOI,
Documents detailing the Australian negotiation objectives, progress, decision making and outcomes of the 2001 amendment (protocol) of the Australian – USA Tax Treaty (effective 1 July 2003). Our interest is only on subject matter pertaining to US tax treatment of individual taxpayers, not businesses. Within this scope, documents of interest include: 1) Negotiation framing, strategy and preparation documents, 2) Proposal evaluations and recommendations, 3) Meeting minutes, 4) Any documents evaluating the impact of the Savings Clause on Australian residents (Article 1, Paragraph 3&4); and 5) Any documents pertaining to discussion of the US tax treatment of Superannuation in regards to the 2001 Tax Treaty amendment process.

Any documents relating to any upcoming procedures in relation to the US/AU Tax Treaty

Any documents relating to the clarification of the US tax treatment of Australian Superannuation undertaken pursuant to Article 24, Mutual Agreement Procedure of the Australia – USA Tax Treaty.

Any documents pertaining to the US income tax treatment of Superannuation in regards to the 2001 Australia – US Agreement on Social Security (Totalisation Agreement).

Any documents pertaining to a Privacy Impact Assessment (PIA) of the US Foreign Account Tax Compliance Act (FATCA), particularly in regards to actions, response or close-out taken on the specific recommendations, Items 26-29, made to Treasury by the Office of the Australian Information Commissioner (OAIC) submission on FATCA, September 2012. (Reference: https://www.oaic.gov.au/engage-with-us/s...).

Any available documents summarising the extent of, or providing statistics or estimates on, the annual ATO report / disclosure of Australian taxpayer information provided to the United States Internal Revenue Service (IRS) as part of the Foreign Account Tax Compliance Act (FATCA) requirements. This includes non-identifying information, by year, such as number of taxpayers reported on, number of accounts, aggregate amounts, average / range of values, country of residence, etc. Ideally, this would be broken down by individual versus entity account.

Yours sincerely,

Jak Dac

Dear FOI,

When last updating the Australia – US Tax Treaty in 2001, what was Treasury thinking in terms of US tax treatment of individual taxpayers? Most importantly, did the negotiators consider possible US double taxation of Superannuation, given compulsory superannuation (ie. the modern Superannuation Guarantee) was introduced in 1992, nearly a full decade before the Treaty update renegotiations took place?
Has Australia ever sought to clarify the US taxation status of Superannuation; particularly using the treaty processes such as Article 24, Mutual Agreement Process?
Did the coincident “Australia – US Agreement on Social Security”, the so-called Totalisation Agreements, consider superannuation?
In 2012, during the review and consultation period prior to entering into the FATCA IGA, the Privacy Commissioner recommended that Treasury conduct a Privacy Impact Assessment (PIA). Was this ever done (we think not)? If not, was there an internal response or close-out?
Now that the mandated reporting of account information of Australian taxpayers to the US IRS under the FATCA IGA has been in place for several years, is there statistical information available in regards to the depth and breadth of this reporting?
Documents detailing the Australian negotiation objectives, progress, decision making and outcomes of the 2001 amendment (protocol) of the Australian – USA Tax Treaty (effective 1 July 2003). Our interest is only on subject matter pertaining to US tax treatment of individual taxpayers, not businesses. Within this scope, documents of interest include: 1) Negotiation framing, strategy and preparation documents, 2) Proposal evaluations and recommendations, 3) Meeting minutes, 4) Any documents evaluating the impact of the Savings Clause on Australian residents (Article 1, Paragraph 3&4); and 5) Any documents pertaining to discussion of the US tax treatment of Superannuation in regards to the 2001 Tax Treaty amendment process.

Any documents relating to any upcoming procedures in relation to the US/AU Tax Treaty

Any documents relating to the clarification of the US tax treatment of Australian Superannuation undertaken pursuant to Article 24, Mutual Agreement Procedure of the Australia – USA Tax Treaty.

Any documents pertaining to the US income tax treatment of Superannuation in regards to the 2001 Australia – US Agreement on Social Security (Totalisation Agreement).

Any documents pertaining to a Privacy Impact Assessment (PIA) of the US Foreign Account Tax Compliance Act (FATCA), particularly in regards to actions, response or close-out taken on the specific recommendations, Items 26-29, made to Treasury by the Office of the Australian Information Commissioner (OAIC) submission on FATCA, September 2012. (Reference: https://www.oaic.gov.au/engage-with-us/s...).

Any available documents summarising the extent of, or providing statistics or estimates on, the annual ATO report / disclosure of Australian taxpayer information provided to the United States Internal Revenue Service (IRS) as part of the Foreign Account Tax Compliance Act (FATCA) requirements. This includes non-identifying information, by year, such as number of taxpayers reported on, number of accounts, aggregate amounts, average / range of values, country of residence, etc. Ideally, this would be broken down by individual versus entity account.

Yours sincerely,

Jak Dac