Superannuation
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 Mr Dac
Thank you for your request dated 27 October 2017 for access to documents
under the Freedom of Information Act 1982 (FOI Act). You requested:
‘Why in the last negotiations of the US/AU Tax Treaty was Superannuation
not addressed ?
To fix this problem when will this be rectified?’
Please note, the FOI Act provides a right to request access to documents,
rather than information or answers to questions. Therefore your request
does not yet meet the requirements for a valid request under section 15 of
the FOI Act. In order to make a valid request, the request must:
· Be in writing
· State that the request is an applicant for the purposes of the
FOI Act
· Provide specific information about the documents you are
requesting, to enable the department to identify those documents
· Give details of an email/postal address.
If you would like to submit a request, please ensure you provide specific
information about the documents you are seeking.
If you have any questions please contact the FOI Team.
Kind regards,
FOI Team
Communications and Parliamentary Division
Corporate Services and Business Strategy Group
The Treasury, Langton Crescent, Parkes ACT 2600
Phone: (02) 6263 2800
Email: [1][email address]
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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 Mr Dac,
Thank you for your email. Please note, your request is still not valid as
it is still not clear what documents you are seeking. Your request reads
as follows:
1. ‘Please provide Individual requests for FATCA disclosure (arrange
group campaigns – timing)
2. ATO disclosure statistics
3. Was privacy analysis performed per Privacy Commissioner
recommendation?
4. Why did the Privacy Commissioner choose a non- binding
recommendation vs binding requirement?
5. Please supply all available Tax Treaty negotiation documents
6. 2001 protocol
7. Why Super wasn’t explicitly addressed?
8. Note Alison Christian’s paper (CAN) on tax treaty
9. process13
10. Please supply all available FATCA IGA negotiation and framing
documents
11. Explanation of Individual rights / impacts considered equally to
business impacts?’
Parts 1, 2 and 10 of your request appear to relate more closely to the
functions of the Australian Tax Office (ATO). Parts 3, 4, 7 and 11 appear
to be asking information, or answers to questions, rather than particular
documents. As previously advised, the FOI Act provides a right of access
to documents in a possession of an agency. In relation to part 5 of your
request for ‘Please support all available Tax Treaty negotiation
documents’, this part of your request is potentially very broad and may
cover a wide range of documents, making it too large to process under the
FOI Act. It is also not clear what you mean by part 6 of your request for
‘2001 protocol’ and part 10 ‘please supply all available FATCA IGA
negotiation and framing documents.’
We would be grateful if you could please provide more specific information
about the documents you are requesting, to enable the department to
identify those documents and process your request.
Kind regards,
FOI Team
Communications and Parliamentary Division
Corporate Services and Business Strategy Group
The Treasury, Langton Crescent, Parkes ACT 2600
Phone: (02) 6263 2800
Email: [1][email address]
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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 Mr Dac
We would like to acknowledge receipt of your FOI request to this
department, seeking the following documents:
‘Please provide the due diligence documentation in regards to the
Australian-U.S. Tax Treaty meeting the objective of preventing double
taxation’
Your request was received by the department on 1 November 2017 and the 30
day statutory period for processing your request commenced from the day
after that date. You should therefore expect a decision from us by 1
December 2017. The period of 30 days may be extended if we need to consult
third parties or for other reasons. We will advise you if this happens.
The department will advise you if a charge is payable to process your
request and the amount of any such charge as soon as possible.
Unless we hear from you, we will assume that you are not seeking staff
names and contact details as part of your request. Where applicable, these
details will be redacted under section 22 of the Act.
If you have any questions in relation to your application, please contact
the FOI Team on 02 6263 2800.
Kind regards
FOI Team
Parliamentary and Legal Services Division
The Treasury, Langton Crescent, Parkes ACT 2600
Phone: (02) 6263 2800
Email: [1][email address]
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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
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Dear FOI, This is being done at no financial outlay on my part correct?
Cheers
J Dacey
Yours sincerely,
Jak Dac
Dear Mr Dac,
I refer to your freedom of information request for the following
documents:
‘Please provide the due diligence documentation in regards to the
Australian-U.S. Tax Treaty meeting the objective of preventing double
taxation’
We have consulted with the relevant departmental area who advise that it
is not clear what documents you are seeking. It is not understood what you
mean by ‘due diligence documentation’ in relation the ‘the Australian-U.S.
Tax Treaty meeting the objective of preventing double taxation’.
To assist us to process your request and to identify documents in scope,
could you please clarify or provide more information as to what documents
you are seeking?
Kind regards,
FOI Officer
Communications and Parliamentary Division
Corporate Services and Business Strategy Group
The Treasury, Langton Crescent, Parkes ACT 2600
Phone: (02) 6263 2800
Email: [1][email address]
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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
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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 Mr Dac
Thank you for your email. We have taken your request to be for:
'documents in relation to double taxation US/AU regarding Australians Superannuation and sale of primary residence since Compulsory Superannuation has been in implemented'
The department will advise you if a charge is payable to process your request and the amount of any such charge as soon as possible.
Unless we hear from you, we will assume that you are not seeking staff names and contact details as part of your request. Where applicable, these details will be redacted under section 22 of the Act.
If you have any questions in relation to your application, please contact the FOI Team on 02 6263 2800.
Kind regards
FOI Team
Parliamentary and Legal Services Division
The Treasury, Langton Crescent, Parkes ACT 2600
Phone: (02) 6263 2800
Email: [email address]
-----Original Message-----
From: Jak Dac [mailto:[FOI #4177 email]]
Sent: Friday, 24 November 2017 4:21 PM
To: FOI
Subject: Re: FOI 2228 - Clarification required [SEC=UNCLASSIFIED]
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
**********************************************************************
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.
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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 Mr Dac
Thank you for your email. Under the Privacy Principles we are unable to
provide information on FOI requests to third parties other than in the
circumstances set out in Treasury's Privacy Statement (eg: transferring a
request to another agency).
Regards
FOI Team
Parliamentary and Legal Services Division
The Treasury, Langton Crescent, Parkes ACT 2600
Phone: (02) 6263 2800
Email: [1][email address]
-----Original Message-----
From: Jak Dac [[2]mailto:[FOI #4177 email]]
Sent: Friday, 1 December 2017 9:21 PM
To: FOI
Subject: RE: FOI 2228 - Clarification required [SEC=UNCLASSIFIED]
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:
[3]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.
[4]https://www.facebook.com/groups/citizens...
[5]https://wiki.fixthetaxtreaty.org/doku/do...
[6]http://fixthetaxtreaty.org/2017/11/30/be...
[7]https://www.facebook.com/groups/FixTheTa...
Yours sincerely,
Jak Dac
-----Original Message-----
Dear Mr Dac
Thank you for your email. We have taken your request to be for:
'documents in relation to double taxation US/AU regarding Australians
Superannuation and sale of primary residence since Compulsory
Superannuation has been in implemented'
The department will advise you if a charge is payable to process your
request and the amount of any such charge as soon as possible.
Unless we hear from you, we will assume that you are not seeking staff
names and contact details as part of your request. Where applicable, these
details will be redacted under section 22 of the Act.
If you have any questions in relation to your application, please contact
the FOI Team on 02 6263 2800.
Kind regards
FOI Team
Parliamentary and Legal Services Division The Treasury, Langton Crescent,
Parkes ACT 2600
Phone: (02) 6263 2800
Email: [email address]
-------------------------------------------------------------------
Please use this email address for all replies to this request:
[8][FOI #4177 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:
[9]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.
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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
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References
Visible links
1. file:///tmp/[email address]
2. mailto:[FOI #4177 email]
3. https://www.oaic.gov.au/engage-with-us/s...
4. https://www.facebook.com/groups/citizens...
5. https://wiki.fixthetaxtreaty.org/doku/do...
6. http://fixthetaxtreaty.org/2017/11/30/be...
7. https://www.facebook.com/groups/FixTheTa...
8. mailto:[FOI #4177 email]
9. https://www.righttoknow.org.au/help/offi...
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 Mr Dac
With regard to your FOI request 2228:
'Documents in relation to double taxation US/AU regarding Australians Superannuation and sale of primary residence since Compulsory Superannuation has been in implemented'.
Please be advised that your request is quite broad given that compulsory superannuation was introduced in 1993. This time period potentially covers a wide range of documents, which could make your request too large to process under the Freedom of Information Act 1982 (FOI Act).
To better assist you, we suggest refining your request to provide a more specific time period.
If you are agreeable to this, could you please let us know by Friday 8 December.
If you have any questions please contact the FOI team.
Regards
FOI Officer
Communications and Parliamentary Division Corporate Services and Business Strategy Group The Treasury, Langton Crescent, Parkes ACT 2600
Phone: (02) 6263 2800
Email: [email address]
-----Original Message-----
From: Jak Dac [mailto:[FOI #4177 email]]
Sent: Friday, 24 November 2017 4:21 PM
To: FOI
Subject: Re: FOI 2228 - Clarification required [SEC=UNCLASSIFIED]
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
-----Original Message-----
Dear Mr Dac,
I refer to your freedom of information request for the following
documents:
‘Please provide the due diligence documentation in regards to the Australian-U.S. Tax Treaty meeting the objective of preventing double taxation’
We have consulted with the relevant departmental area who advise that it is not clear what documents you are seeking. It is not understood what you mean by ‘due diligence documentation’ in relation the ‘the Australian-U.S.
Tax Treaty meeting the objective of preventing double taxation’.
To assist us to process your request and to identify documents in scope, could you please clarify or provide more information as to what documents you are seeking?
Kind regards,
FOI Officer
Communications and Parliamentary Division
Corporate Services and Business Strategy Group
The Treasury, Langton Crescent, Parkes ACT 2600
Phone: (02) 6263 2800
Email: [1][email address]
References
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1. mailto:[email address]
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Please use this email address for all replies to this request:
[FOI #4177 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.
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Dear Bigna, Daniel,
Please continue as I believe documentation within the scope of request may be minimal
Yours sincerely,
Jak Dac
Dear Mr Dac,
I’m writing regarding your FOI request to the Treasury, for documents
relating to US/AU taxation. Please find attached a notice relating to your
request.
Please note that your request is currently on hold until you revise your
scope or indicate that you don’t wish to revise it, otherwise your request
will be deemed withdrawn at close of business on 23 February 2018 (14 days
from today). I am available to assist you during this period, and my
contact details are below.
Regards,
Brad Collins
Freedom of Information Officer | The Treasury
m: Langton Cr, Parkes ACT 2600
e: [1][Treasury request email] | w: [2]www.treasury.gov.au
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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
Dear Mr Dac,
Decision on access – FOI 2228 – US/AU taxation
I refer to your request for access to documents in the possession of the
Treasury in accordance with the Freedom of Information Act 1982 (the FOI
Act).
A statement of reasons regarding access to the documents subject to your
request is attached. Please contact me if you have any questions regarding
your request.
Regards,
Brad Collins
Freedom of Information Officer | The Treasury
m: Langton Cr, Parkes ACT 2600
e: [1][Treasury request email] | w: [2]www.treasury.gov.au
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Locutus Sum left an annotation ()
The authority identified more than 14000 emails that fall inside the scope of the original request of the applicant. The authority told the applicant that it intended to refuse the request because a "practical refusal reason" (s 24AA of the Freedom of Information Act 1983). The authority invited the applicant to consult with the authority to revise the scope of the request. The applicant send an email that the authority has taken to show the revised scope of the request. The authority then told the applicant that the revised scope is broader than the original scope. Obviously if this is so then a practical refusal reason still exists.
The authority finally told the applicant that it has refused the request under s 24(1) of the Act because a practical refusal reason (s 24AA) exists.