Purpose

The State Taxes Liaison Group (the “Liaison Group”) is an advisory group established in order to facilitate ongoing communication between RevenueSA and representatives of industry in relation to matters concerning state taxation.

Responsibilities

The role of the Liaison Group is to:

• facilitate transparent stakeholder consultation, enabling industry representatives to raise issues and concerns and to advise on matters relating to administrative policy, process and legislative change;
• consider and advise on the proposed interpretation of the law and other issues that emerge in the development of public advice and guidelines;
• refer publication drafting tasks to the Rulings Sub-Committee (a sub-committee of the Liaison Group) and consider drafts once they have been prepared;
• where necessary, create sub-committees tasked with performing specialist functions; and
• ensure the effective communication of state taxation matters to industry.

Membership

The Liaison Group will consist of representatives from across RevenueSA and industry. Collectively, members are to have a broad range of skills and experience relevant to state taxation.

Representation is at the discretion of the Commissioner of State Taxation (the “Commissioner”), who will determine the industry bodies/organisations represented. Each body/organisation shall nominate one representative for a term of appointment of up to three (3) years, after which renominations will be sought. A current representative is eligible for re-nomination by the relevant industry body/representative. No limit is applied to the number of terms a member may serve. See Annexure A for a list of current industry representatives.

Where a member is unable to attend a particular meeting, alternate persons may attend as a proxy.

Other industry, business or government representatives will also be invited to participate as required.

The Liaison Group shall be chaired by the Commissioner.

Meeting Frequency

Meetings will be held on a quarterly basis (generally in March, June, September and December) and will be approximately one hour in duration, or as otherwise agreed by the Commissioner.

Agenda

In addition to matters of business that have arisen, a standard agenda will include updates on RevenueSA publications, the activities of the Rulings Sub-Committee, the progress of South Australian tax appeals and on the Action Register.

The agenda for the final meeting of each calendar year will also include a performance review of the Liaison Group.

Key Principles

RevenueSA, in undertaking consultation on the administration of state taxes, will:

• clearly set out at the commencement of consultation or engagement the:
  • issue that is to be the subject of consultation;
  • expected timeframe for the consultation process; and
  • extent of any confidentiality constraints to be imposed on participants;
• allow sufficient time for considered consultation, including for circulation of relevant materials, noting that from time to time the constraints of government decision-making timeframes may impose upon this principle;
• provide timely feedback and reports to participants on the progress of consultations and consultation outcomes;
• provide clear and accurate summaries of issues relevant to state taxation, including administrative and legislative changes and appeals against RevenueSA decisions;
• create action items and endeavor to meet associated deadlines; and
• where appropriate, in addition to consulting with members of the Liaison Group, consult directly with the represented industry bodies/organisations.

Members representing industry bodies/organisations will:

• review relevant materials in advance of meetings and arrive prepared to participate in discussion;
• clearly communicate the collective views of the body/organisation that they represent, noting that on specific matters, RevenueSA may contact the body/organisation directly; and
• ensure that all matters of significance are reported back to the body/organisation that they represent.

In addition to representing industry bodies / organisations the group acknowledges that members of the liaison group may also represent and / or advise taxpayers.

Review

The Liaison Group shall undertake a self-assessment review of its performance at the final meeting of each calendar year.

Confidentiality

Notwithstanding the expectation that members communicate outcomes to the bodies/organisations that they represent, unless otherwise agreed, members will keep confidential the deliberations of the Liaison Group and will respect the confidentiality of information provided by other participants to the consultation.

Secretariat

The chair will appoint members of RevenueSA to prepare meeting invitations, agendas, minutes and action items.

The secretariat will electronically circulate a draft agenda for the consideration of the Liaison Group prior to each meeting. A final agenda (inclusive of any accepted additions or amendments) will also be distributed electronically prior to each meeting.

The secretariat will electronically circulate draft minutes for the consideration of the Liaison Group following each meeting. Final minutes will then be published on the RevenueSA website within one month after the meeting.

Annexure A - Industry Representatives

Tabled at the State Taxes Liaison Group held on 8 December 2021

Purpose

The Rulings Sub-Committee (the “Sub-Committee”) is a sub-committee of the SA State Taxes Liaison Group (the “Liaison Group”) established to provide advice and guidance in the development of future RevenueSA publications. The rulings Sub-Committee is not a decision making body.

Responsibilities

The role of the Sub-Committee is to:

• in consultation with the Liaison Group, identify the need for RevenueSA publications;
• recommend the most appropriate date of effect for any proposed publications;
• develop and maintain a Sub-Committee Work Plan, as approved by the Liaison Group;
• review initial draft RevenueSA publications (which will be undertaken both at meetings of the Sub-Committee and out of session) and provide advice with respect to:
  • interpretative and technical matters;
  • whether the structure and wording of the proposed publication can be improved to make it easier to understand;
  • whether there are realistic examples that can be included to the make the proposed publication more useful; and
  • the most appropriate date of effect for the proposed publication;
• table the proposed draft RevenueSA publications to the Liaison Group, prior to the release of the draft publications on RevenueSA’s website for general public comment and the subsequent release of the final publications; and
• provide updates to the Liaison Group, as an ongoing standing item at Liaison Group meetings and out of session where required, on the status of RevenueSA publications.

The Sub-Committee may support, challenge or disagree with aspects of RevenueSA’s proposed position and is encouraged to make recommendations on matters of interpretation. After considering the Sub-Committee's views and consulting with the Sub-Committee chair (as well as any other relevant stakeholders), RevenueSA is responsible for finalising an issue.

It is noted that members of the Sub-Committee represent/advise industry bodies, organisations and taxpayers.

Membership

The Sub-Committee shall be formed as and when required and be constituted by a minimum of four (4) persons, comprising a minimum of two industry representatives recommended by the Liaison Group (though the persons need not be the same industry representatives as those for the Liaison Group) and two (2) subject matter experts from RevenueSA.

Where members cannot attend a particular meeting, alternate persons may attend as their proxy.

The Sub-Committee will be chaired by the Deputy Commissioner of State Taxation.

Meeting Frequency

Meetings will be held as required throughout the year. Given sufficient notice, there will be
scope to schedule the time of a meeting to suit the availability of members.

Key Principles

RevenueSA, in undertaking consultation on the administration of state taxes, will:

• clearly set out at the commencement of consultation or engagement the:
  • issue that is to be the subject of consultation;
  • expected timeframe for the consultation process; and
  • extent of any confidentiality constraints to be imposed on participants;
• allow sufficient time for considered consultation, including for circulation of relevant materials, noting that from time to time the constraints of government decision-making timeframes may impose upon this principle; and
• provide timely feedback and reports to participants on the progress of consultations and consultation outcomes.

Review

The Sub-Committee shall undertake a self-assessment review of its performance on a yearly basis.

Confidentiality

Although members may generally communicate outcomes to the bodies/organisations that they represent, unless otherwise agreed, members will keep confidential the deliberations of the Sub-Committee and will respect the confidentiality of information provided by other participants to the consultation.

Secretariat

Secretariat services to the Sub-Committee will be provided by RevenueSA.