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Wednesday, 24 May 1989
Page: 2540


Senator WATSON —I give notice that, on the next day of sitting, I shall move:

That the Senate-

(a) notes the Ombudsman's concern about sales tax administration in that it is unfair to expect taxpayers to operate in a self-assessment system in an environment of uncertainty and without an efficient advisory service or a regular and timely monitoring system; and

(b) calls on the Australian Taxation Office to:

(i) establish an efficient advisory service for sales tax inquiries,

(ii) clarify those key provisions in the sales tax legislation giving rise to confusion,

(iii) improve the internal mechanisms to enable a fairer process for obtaining refunds of overpaid sales tax, and

(iv) establish a register to ensure consistent advice on sales tax matters from regional offices.