Date of this Version

January 1995

Document Type

Journal Article

Publication Details

Bentley, D. "Taxpayers' Charter: Opportunity or token Gesture?" (1995) 12 Australian Tax Forum 1.

The Australian Tax Forum is published by the Taxation Institute of Australia Copyright ©Taxation Institute of Australia 2005. All Rights Reserved
Permission granted.


The Australian Government has proposed the introduction of a Taxpayers’ Charter of Rights. Crucial to the success of this charter is its enforcement. The paper reviews the different possible levels of enforcement in the light of experience in other countries. Each level of enforcement is analysed to determine whether it is appropriate for the Taxpayers’ Charter. The article concludes by putting forward a proposal which should ensure a balance of rights between taxpayers and the Australian Taxation Office.



This document has been peer reviewed.


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