Slipping through the cracks in the Australian Taxation Office's Compliance System

Description

The Australian Tax Office (ATO) regulates the Australian tax system with the compliance model. This model assumes that taxpayers have the capacity to comply, but many may slip through the cracks in the tax system and have difficulty complying for reasons beyond their control. As a result, the ATO’s application of the compliance model may lead to these taxpayers being unjustly regarded as seriously noncompliant, resulting in them being unjustly met with the full force of the law.