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Commissioner flags work-related expenses as a problem area

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In a wide-ranging address to the National Press Club in Canberra, Chris Jordan stated that the next big challenges for the ATO are influencing community attitudes about paying tax and minimising “tax gaps”. No tax system has, or ever will have, zero gaps but the challenge is to minimise them, he said. For large corporates, the ATO believes that the tax gap is around $2.5 billion – equivalent to about 6% of collections. Mr Jordan said the gap suggests that the ATO is collecting around 94% of the corporate tax that it should be getting from this market – with 91% coming in voluntarily and 3% through compliance interventions. This $2.5bn gap is well below the $50bn that has been thrown around by various commentators, he said. However, the ATO considers that the tax gaps for small business and individuals are likely to be bigger than that for the large market. Work-related expenses For individuals, Mr Jordan said the risks of non-compliance are mainly around work-related expenses with over $22 billion claimed in 2014-15. Random and risk-based audits are showing many errors and over-claiming for work related expenses, from legitimate mistakes and carelessness through to recklessness and fraud, Mr Jordan said. The ATO is also concerned about the large number of incorrect claims being made for clothing and laundry expenses and the cents per kilometre method for car expenses. In 2014-15, around 6.3m people made claims against clothing expenses totalling almost $1.8bn. On that basis, the Commissioner said that almost half of the individual taxpayer population was required to wear a uniform, protective clothing or had some special requirements for things like sunglasses and hats. While many of these claims would be legitimate, Mr Jordan wondered how many people have assumed that they can just claim $150 regardless of whether or not they have spent that amount on the required items? Similarly, he said claims are being made by individuals for car expenses where their employer has told the ATO that there is no requirement to use their car for work, or where their claims are excessive and made with the assumption that no explanation is required. Black economy and phoenixing The Commissioner said that the Black Economy Taskforce, led by Michael Andrew, is providing an opportunity to refresh the ATO’s approaches in terms of:

  • better leveraging data;
  • increasing use of community referral information (or dob-ins as many would call them);
  • increasing visits to locations that have high proportions of “cash only” businesses; and
  • continuing to follow through on prosecutions for those who are blatantly doing the wrong thing.

In relating to phoenixing activity, Mr Jordan noted that it is initially difficult to distinguish between a genuine business failure and fraudulent activity. However, he was optimistic that the whole-of-government Phoenix Taskforce will identify various ways to identify potential phoenix operators much earlier, and disrupt and remove them.

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