Submission to the Joint Committee of Public Accounts and Audit (JCPAA) on certain taxation administration issues.

The submission addresses issues being considered by the inquiry including:

• interaction between self-assessment and complex legislation and rulings
• level and application of interest and penalties applied by the ATO
• operation and administration of the PAYG system
• application of fringe benefits tax (FBT)
• interaction of FBT with family tax benefits