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"When there is a dispute over an audit, the ATO can often seem to go through the motions, rather than objectively reconsidering the taxpayer's position," he said.

Mr Hockey said he had "deep reservations" that the tax office was both an administrator and prosecutor when it came to handling formal tax disputes.

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An Abbott government would immediately establish a parliamentary committee that Omega Seamaster 007 Chronograph

At the press club, Mr Hockey was asked if Dr Parkinson's days were numbered in the top Treasury job. He replied: "No . There is no way on God's earth we are assuming there will be a change of government."

The Coalition already had the public service in its sights if it wins government.

In an address to the National Press Club Omega Seamaster Wrist Watch on Wednesday, shadow treasurer Joe Hockey said that the ATO had developed an "insular and inward looking culture that Omega Seamaster Gmt Blue

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Omega Seamaster Wrist Watch

´╗┐Coalition flags plan to split tax office

Mr Hockey insisted that he and the Coalition team knew how to work closely with the public service.

has put it at odds with taxpayers". He also said the tax office had an "overly aggressive" interpretation of tax laws.

This comes amid suggestions from the Coalition that the Treasury department has been giving politically influenced figures to the Labor government.

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Omega Seamaster Wrist Watch

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The Coalition has signalled it may break up the Australian Taxation Office if it wins government, to ensure a "more independent" resolution to tax disputes.

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disputes. If it was recommended, the Coalition stood ready to break up the tax office, "so that its policeman functions are separate to its responsibility for administering the tax system".

Mr Hockey said taxpayers needed to know that their concerns were being treated fairly.

"Taxpayers are not the enemy. They should be respected," he said.

Senator Cormann said he did not believe that Treasury would have independently come up with the carbon and mining tax revenue forecasts, which had to be significantly revised down in last week's federal budget.

On Wednesday, Mr Hockey reaffirmed his pledge that 12,000 public service jobs would go through natural attrition.

would conduct regular public hearings with the tax commissioner, with a similar format to existing hearings with the governor of the Reserve Bank, he said.

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Earlier on Wednesday, shadow assistant treasurer Mathias Cormann dismissed comments from Treasury head Martin Parkinson that his department does not tailor budget numbers to the government, arguing "you wouldn't expect him to say anything else".

The shadow treasurer told the Press Club there would also be an inquiry into the handling of tax Omega Seamaster White Face

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