"Dad are you the Chief Tax Collector?”

W. Edward Afield (Georgia State), Social Justice and the Low-Income Taxpayer, 64 Vill. L. Rev. ___ (2019):

Tax justice is social justice. To those regularly working to resolve tax controversies for low-income taxpayers and who are often dealing with the financial implications of life and death issues like human trafficking, the ability to afford medical care, and the risks of financial despair leading to suicide, this is an uncontroversial statement. To those for whom “tax attorney” is often the punchline to their favorite lawyer joke, however, this statement appears not to fit in with traditional conceptions of social justice. This is particularly true when social justice is defined as requiring not just improved access to representation in any type of legal matter but also as requiring specific societal outcomes that reduce poverty, improve housing access, combat racial discrimination, reduce hunger, and improve healthcare access. At first blush to those outside the tax bar who do not appreciate that most of these issues are inextricably linked to the tax system, tax justice does not appear to do any of these things. Accordingly, tax issues are often overlooked in the conversation about improving social justice.

Speaking of iron hands and velvet gloves, when my young son asked me recently, “Dad are you the Chief Tax Collector?”, as a classmate of his had said, I told him – “well, I guess I am.”
As we had been reading Robin Hood a couple of weeks before (and yes, I still read bedtime stories) he then asked whether I went knocking on doors to take things from poor people like the Sheriff of Nottingham’s soldiers.
I said that while some people may wish to portray me that way, I would like to think I’m more involved in a noble function of democracy, not the strong arm of an oppressive state. His eyes glazed over.
Perception is critical – about which I will say more shortly.
But I’d like to start with a story about the importance of getting advice, and the ATO’s commitment to providing good advice to all our stakeholders.

Tax commissioner: ATO 'not the strong arm of an oppressive state'

Commissioner Chris Jordan delivered this address to The Tax Institute's 34th National Convention in Hobart on 14 March 2019. ( Taxing times: positioning the ATO as an instrument of democracy )

The tax office is about halfway through its mobile strike force program which will see 10,000 businesses in 30 locations across the country visited.
The latest visits, set to target 500 businesses in Tasmania, forms part of the ATO’s broader strategy to combat black economy behaviour, with the small business tax gap estimated to cost up to $10 billion each year.

Speaking to Accountants Daily, ATO deputy commissioner Deborah Jenkins said the agency has seen some common trends arising from these visits, including owners not understanding the need to comply with record keeping obligations

Basic slips, misunderstanding surface as 10,000 business circled for door-knocks

ATO should show 'grace' to small business - AFR

Taxation boss talks up ATO's integrity

Transparency and trust in superannuation - an approach and a must

              

Deputy Commissioner James O’Halloran presented on ‘Transparency and trust – an approach and a must’ at the Australian Institute of Superannuation Trustees (AIST) Conference of Major Superannuation Funds on 13 March at the Gold Coast.



J K Rowling(ova) "'The Fringe Benefits of Failure, and the Importance of Imagination' "