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Department of Treasury and Finance
Consultation on legislative, procedural or administrative changes
 
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Why do we consult



Consultation helps the State Revenue Office to improve the way it administers state taxation through better understanding of any unintended consequences, or barriers to compliance, created by our administrative processes.

We use consultation to ensure that our tax administration services are technically viable, practical, and place no undue administrative burden on our taxpayers.

Your input helps the State Revenue Office to make informed decisions and to fully understand the various implications of particular issues. Consultation informs us on how we can best explain and communicate information about state taxation liabilities and taxpayer responsibilities.

We aim to provide taxpayers with the opportunity to contribute their ideas about improving the effectiveness of state tax administration. The outcomes of our consultation can benefit all Tasmanian taxpayers.

When do we consult



Consultation occurs across many state revenue functions and may involve legislative, procedural or administrative changes.

Consultation topics may include draft revenue rulings, specific technical matters, administrative matters and e-business initiatives, the design of forms and other customer services. Special conditions apply to consultation on draft legislation.

We may also consult after an administrative change has been implemented to identify any further improvements or identify and remedy unintended impacts.

There will be occasions when consultation is not appropriate. For example where:
  • there are short time frames to implement change and the issues are minor:
  • legislative changes relate to State Budget initiatives;
  • anti-avoidance measures are involved; or
  • where there is no ability to implement any feedback received; for example, in the case of harmonised payroll tax legislation or administration.

How do we approach consultation



Our method of consultation will be selected according to the type of feedback required. Although consultation may take the form of seeking written submissions from discussion papers, it is more likely to be targeted to, for example, technical experts or specific professional groups.

During consultation we will:
  • include those stakeholders who will be affected by the changes;
  • encourage all invited participants to contribute their views;
  • provide realistic timeframes;
  • acknowledge, respect and understand the views of participants and provide feedback on those views where possible; and
  • advise the government of your concerns and how best to meet its objective and minimise any unintended consequences.

Effective consultation relies on all parties taking a constructive approach, respecting each other’s inputs and working collaboratively to develop practical solutions. We will always seek to understand your point of view and you will be most influential when you provide evidence and analysis to support your position.

Our consultation will be based on five principles:
  • Proportional - The effort and resources expended on consultation will match the magnitude and complexity of the issue, the anticipated impact of the proposal, and the level of stakeholder concern.
  • Timely - Consultation will be scheduled as part of a specific change development process so that it can influence the final outcome.
  • Focused - The objectives of each consultation session will be clearly stated. Any constraints on consultation, such as policy commitments or other decisions, will be clearly stated.
  • Transparent - The outcomes of consultation will be communicated to you. It is acknowledged that consultation rarely achieves consensus and stakeholders may have contrary views. Not all issues raised will be able to be addressed; where this is so, we will tell you.
  • Confidential - Consultation will sometimes be undertaken on a confidential basis. Where this is the case, stakeholders should respect the confidentiality of the consultation process. If stakeholders need to circulate drafts beyond in order to provide effective input, approval to do so must be sought in advance.

Special consultation arrangements on draft legislation



On occasion the State Revenue Office is granted approval to consult on draft legislation. This process helps the Government to better understand the possible impacts of legislative changes on businesses and other taxpayers. Consultation on draft legislation helps us to ensure that tax laws are technically viable, will work in practice, and will not place any undue administrative burden on our taxpayers.

When we consult depends on the type of legislative changes being proposed. We may also consult on whether or not new legislation had the intended effect.

Consultation on draft legislation deals with the practical implications of the proposed legislation, not the underlying policy.

Consultation on draft legislation is a sensitive and confidential process. The State Revenue Office will generally only undertake such consultation with professional or representative bodies. Stakeholders must be aware that the Parliamentary Schedule may impose strict time limits on the consultation process.

If you are involved in legislative consultation, a confidentiality agreement may be sought and you should not use knowledge of proposed amendments to benefit yourselves or your clients.

How can you be involved in our consultations



To find out what consultation is occurring, check the State Revenue Office website. From time to time we will release discussion papers online, or seek registrations of interest to participate in consultation sessions. We may also contact you directly if we are aware of your interest in a particular taxation issue.

We welcome feedback and comments at any time. You can send your feedback by e-mail

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