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Tax Administration Continuum – “The Law was Made for Man, not Man for the Law” paper

Published on 17 Aug 17 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This papers covers:

  • tax administration continuum
  • substantive rules and how to make them better
  • application of resources
  • binding rulings
  • behavioural insights
  • transparency in all forms - voluntary regime, credit agencies, CbC reporting
  • obtaining juducial clarification
  • commissioner's remedial power
  • influencing law design

Author profile

Andrew Mills CTA-Life
Photo of author, Andrew MILLS Andrew Mills, CTA-Life, is Chair of the Financial Reporting Council Australia, Acting Chair of the Board of Tax, Principal Fellow at Melbourne University Law School and a member of the ANU’s Tax and Transfer Policy Institute Advisory Board and the Executive Committee of IFA Australia Branch among other roles. Previously, Andrew was the Second Commissioner, Law Design & Practice, at the Australian Taxation Office from 2013–2019. Andrew has over 40 years’ experience in taxation, including periods in the ATO, commerce and the tax profession. Andrew was a Director (Partner) at Greenwoods & Freehills for more than 20 years and managing director of the firm from 2006 to 2011. Andrew was President of The Tax Institute in 2006–2007 and is a former Governor of the Taxation Research Foundation. Andrew holds qualifications in Business and Law and is a Chartered Taxation Adviser (Life), a Fellow of CPA Australia, a Graduate member of the Australian Institute of Company Directors and a Fellow of the Governance Institute of Australia. - Current at 06 January 2026
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This was presented at 50th Western Australia State Convention .

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