Linux in the public domain: a fight for rights

In 1999, the Australian Tax Authority introduced software which people could use to file their tax returns via the Internet. This was only a trial. I heard about it through employees of the tax office and decided to try it out. At that time, I was using Windows as my primary operating system.

The e-tax form proved much easier to fill and submit than the paper forms. I received my returns in around 10 days. there was only one version of the software - for Windows. I sent in some feedback, suggesting that once this became an alternative, versions for other operating systems should be made available as well.

Next year, the same thing happened. I again sent in feedback, suggesting that the software be ported to other operating systems.

In 2001, the tax forms, which are normally sent to every household, were not sent to me. e-tax was announced as an alternative and those who had been using it since its trial were not sent these forms. there was still just one version of the software - for Windows. Additionally, it was difficult to use any other browser than Internet Explorer to download the software. It was beginning to look like a Microsoft show.

I decided to write to the Tax Commissioner about this. My letter is given below:


Samuel Varghese
18 Botanic Drive
Doncaster
Victoria 3108
5 January 2002

Michael Carmody
Commissioner
Australian Taxation Authority
Constitution Avenue
Canberra
Australian Capital Territory

Dear Mr Carmody
I am one of a group of people who wrote to the taxation authority in 2001, highlighting the fact that an e-tax facility, if made available for general use, should be open for use by all residents of this country who need to file their returns. Sadly, it looks like the taxation department has chosen to ignore these suggestions and impose its own idea of e-tax on the general public.

I have been a user of the e-tax software right from 1999 when it was advertised as a trial run. Both that year and in 2000, I found it much easier than the paper version and also much faster in terms of obtaining my returns. In the year 2000, I suggested that when it did become mainstream (as it did in 2001), that versions be provided for other operating systems as well. There are sufficient Macintosh and Linux users in this country to warrant versions for these operating systems being offered.

However, if versions are not offered, it amounts to discrimination which this country, officially at least, does not support. If a single parking lot in this country does not have a slot for the handicapped, that amounts to discrimination. Yet the taxation authority of the country can blithely provide software that prevents hundreds of home computer users from filing their tax returns online and not earn censure.

Are you suggesting that every computer user in the country uses the Windows operating system? Let me be the first to disabuse you of this notion. There are thousands of Macintosh users who do not have Windows emulators on their systems; there are thousands of Linux users as well. How do they avail of this facility?

I tested the software thoroughly and it seems that the whole operation is skewed to operate properly with Microsoft products. There were problems when one tried to use any other browser apart from Internet Explorer to download the software, no matter that the other browsers have 128-bit encryption built in. I trust you have heard of the British government's creation of a gateway that was built on the same model - it had to be redone.

The e-tax system means less pain for the user and much less work for the taxation authority. That much is plain. Why then were people locked out from using it in 2001? Are you saying (without really putting it into words) that everybody should have gone out and bought another computer with the Windows operating system in order that they could file their tax returns? Is there some marketing arrangement with the makers of this operating system that people are not told about?

And one other little thing - we have just come through a year when worms like Code Red and Nimda wreaked havoc on servers which run Internet Information Server. Was it perhaps a trifle foolhardy to ask people to file their returns to a server which runs precisely this software?

Your thoughts on these matters would be greatly appreciated.

Very sincerely yours,

Samuel Varghese
NB: This letter bears no signature as it is computer-generated.

cc: Nathan Cochrane, Deputy Editor, Next, The Age, Melbourne
Des Devlin, SMH Online Site Producer, Sydney
The Editor, linuxtoday.com.au
The Editor, LinuxToday.com Nicholas Petreley, Editor, varlinux.org
The Editor, theregister.co.uk
The Editor, PC Authority, Sydney
The Editor, APC Magazine, Sydney


If I had hoped for some support from the media which claim to be supporters of Linux, I was disappointed. The Age of Melbourne was the only paper to show some support and carried my letter in full.

I received the following reply from the tax office. Note the legalese at the beginning:


********************************************************************** IMPORTANT

The information transmitted is for the use of the intended recipient only
and may contain confidential and/or legally privileged material. Any
review, re-transmission, disclosure, dissemination or other use of, or
taking of any action in reliance upon, this information by persons or
entities other than the intended recipient is prohibited and may result in
severe penalties. If you have received this e-mail in error please notify
the Privacy Hotline of the Australian Taxation Office, telephone
132869 and delete all copies of this transmission together
with any attachments.
**********************************************************************
From: Nicki Haisman
Director,
Electronic Initiatives (Personal Tax)
PO Box 9990
CANBERRA ACT 2601

Dear Mr Varghese,

Thank you for your e-mail of 5 February 2002 addressed to the Commissioner of Taxation, giving positive feedback on your experience in using e-tax and expressing your concerns regarding the availability of e-tax for Apple Macintosh users. The Commissioner has asked me to respond to your e-mail.

When e-tax was first developed in 1997, available information indicated the number of Apple Macintosh users in the community was low relative to IBM-compatible personal computers utilising the Windows operating system. Accordingly, to ensure maximum uptake, e-tax was designed and built to run on IBM-compatible personal computers utilising the Windows operating system.

As the usage of e-tax has increased, the ATO has consulted with Apple Macintosh about releasing a cross-platform version of e-tax. Last year, arrangements were made with Apple Macintosh to have their technical staff test the e-tax software to determine if it would run on the Apple Macintosh operating system. As you are aware, the outcome was that an Apple Macintosh computer, with suitable Windows Emulator software installed, may allow the e-tax software to run.

A survey was also conducted towards the end of 2001 by the Apple Users' Society of Melbourne (AUSOM) - Australia's Leading Apple Macintosh User Group, in conjunction with the ATO. The survey's aim was to determine the level of interest in using e-tax. An article referring to the survey was forwarded to other Macintosh user groups, as well as being placed in various print media. The response rate did not indicate a high level of interest, with only 891 Apple users requesting the facility be made available. This is in contrast to the 280,013 individuals who lodged their tax return using e-tax in 2001 and the 2.3 million individuals who prepare their own tax returns.

When e-tax was first developed in 1997, available information indicated the number of Apple Macintosh users in the community was low relative to IBM-compatible personal computers utilising the Windows operating system. Accordingly, to ensure maximum uptake, e-tax was designed and built to run on IBM-compatible personal computers utilising the Windows operating system.

As the usage of e-tax has increased, the ATO has consulted with Apple Macintosh about releasing a cross-platform version of e-tax. Last year, arrangements were made with Apple Macintosh to have their technical staff test the e-tax software to determine if it would run on the Apple Macintosh operating system. As you are aware, the outcome was that an Apple Macintosh computer, with suitable Windows Emulator software installed, may allow the e-tax software to run. A survey was also conducted towards the end of 2001 by the Apple Users' Society of Melbourne (AUSOM) - Australia's Leading Apple Macintosh User Group, in conjunction with the ATO. The survey's aim was to determine the level of interest in using e-tax. An article referring to the survey was forwarded to other Macintosh user groups, as well as being placed in various print media. The response rate did not indicate a high level of interest, with only 891 Apple users requesting the facility be made available. This is in contrast to the 280,013 individuals who lodged their tax return using e-tax in 2001 and the 2.3 million individuals who prepare their own tax returns.

Nevertheless, the ATO would still be pleased to be able to support e-tax for Macintosh users in the future. To this end we will continue to explore the options available for development of a cross-platform version of e-tax, in conjunction with Apple Macintosh.

Unfortunately it is not possible to give you a definite date as to when this might occur, as it is a relatively complicated and costly task and is dependent upon a number of factors, including cost benefit. Regrettably, at this stage, it would appear that a version of e-tax which is suitable for Macintosh users will not be available in time for tax time 2002.

Yours sincerely,

Nicki Haisman
Director
Electronic Initiatives (Personal Tax)
nicki.haisman@ato.gov.au



My reply was brief and to the point:


On Thu, Feb 21, 2002 at 01:54:34PM +1100, Haisman, Nicki wrote:

> Dear Mr Varghese,
>
> Thank you for your e-mail of 5 February 2002 addressed to the
> Commissioner
> of Taxation, giving positive feedback on your experience in using
> e-tax and
> expressing your concerns regarding the availability of e-tax for Apple
> Macintosh users. The Commissioner has asked me to respond to your
> e-mail.

Please go back and read my letter again. I referred to both LINUX and MACINTOSH users.

I thought people at the ATO read documents carefully before answering them.

Given your designation, also learn how to respond to email - your reply comes AFTER the letter, not before it.

You also knock off the old letter unless you plan to reply point by point in which case, you intersperse your answers with the points made.

Is the ATO going to put out a version for Linux and the Mac this year or not?

Sam

-- Sam Varghese
http://www.gnubies.com
Linux and all free software is not about the smell of money but the improvement of community


I received this reply:


Dear Mr Varghese,
Please accept my apologies for not referring to Linux in my previous e-mail to you. Unfortunately, the situation for Linux is the same as for Macintosh. This is that regrettably, at this stage, a version of e-tax which is suitable for Macintosh or Linux users will not be available in time for tax time 2002. As mentioned in my previous reply, it is not possible to give you a definite date as to when this might occur, as it is a relatively complicated and costly task and is dependent upon a number of factors, including cost benefit. However this is not to indicate that the ATO will not be undertaking any action to make e-tax available on other platforms. In fact, the ATO will continue to explore its options for e-tax platforms in future years with a view to making e-tax readily available where ever possible.

regards, Nicki Haisman Director, Electronic Initiatives (Personal Tax)


I often wonder why people like this are put in charge of initiatives about which they have no idea.

I decided to write to the tax commissioner again.


Dear Mr Carmody

I have received the following letter from one of your staff, in reply to my letter of January 5, 2002. I have replied to it point by point - the portions bearing a > are from your staffer, the ones without are my reply.

Firstly, the person who has replied has not read the letter properly. If she/he cared to do so, he/she would have realised that it is asking for e-tax software for two platforms - Linux and the Mac OS. After a further letter from me, the person concerned re-read the letter and realised that he/she had missed something.

> From: Nicki Haisman
> Director,
> Electronic Initiatives (Personal Tax) > PO Box 9990
> CANBERRA ACT 2601
> >

> > Dear Mr Varghese, >
> Thank you for your e-mail of 5 February 2002 addressed to the
> Commissioner
> of Taxation, giving positive feedback on your experience in using
> e-tax and
> expressing your concerns regarding the availability of e-tax for Apple
> Macintosh users. The Commissioner has asked me to respond to your
> e-mail. /p>

It is illustrative that no mention has been made of the negative aspects of the e-tax initiative which I had mentioned. These included the fact that it seems designed to download properly with one browser, Internet Explorer, and the fact that returns have to be lodged to a server running software that has a history of security problems. This is a common attitude among public servants - ignore the problem and hope that it will go away.


> When e-tax was first developed in 1997, available information
> indicated the
> number of Apple Macintosh users in the community was low relative to
> IBM-compatible personal computers utilising the Windows operating
> system.
> Accordingly, to ensure maximum uptake, e-tax was designed and built to
> run
> on IBM-compatible personal computers utilising the Windows operating
> system.

I have not made any complaint about the software being developed for Windows during the trial period. I have, however, complained and quite rightly too about there being e-tax software only for Windows after it became a mainstream option in 2001.


> As the usage of e-tax has increased, the ATO has consulted with Apple
> Macintosh about releasing a cross-platform version of e-tax. Last
> year,
> arrangements were made with Apple Macintosh to have their technical
> staff
> test the e-tax software to determine if it would run on the Apple
> Macintosh
> operating system. As you are aware, the outcome was that an Apple
> Macintosh
> computer, with suitable Windows Emulator software installed, may allow
> the
> e-tax software to run.

There is nothing new about this. It is merely repeating what was stated in my letter.

> A survey was also conducted towards the end of 2001 by the Apple
> Users'
> Society of Melbourne (AUSOM) - Australia's Leading Apple Macintosh
> User
> A survey was also conducted towards the end of 2001 by the Apple
> Users'
> Society of Melbourne (AUSOM) - Australia's Leading Apple Macintosh
> User
> Group, in conjunction with the ATO. The survey's aim was to determine
> the
> level of interest in using e-tax. An article referring to the survey
> was
> forwarded to other Macintosh user groups, as well as being placed in
> various
> print media. The response rate did not indicate a high level of
> interest,
> with only 891 Apple users requesting the facility be made available.
> This
> is in contrast to the 280,013 individuals who lodged their tax return
> using
> e-tax in 2001 and the 2.3 million individuals who prepare their own
> tax
> returns.

I think there is a serious lack of understanding on the part of the person who wrote this. If software had been made available for both the Linux and Macintosh operating systems, do you think that people who use these operating systems would not have used the software? Was any survey done to find out how many Windows users would use the software before it was supplied?

e-tax is a right, not a privilege. An individual living in the farthest reaches of Australia has the facility of voting. In the same manner, every taxpayer has the right to have access to all the means available for filing tax returns, more so when it makes it easier for both the individual and the tax office.


> Nevertheless, the ATO would still be pleased to be able to support
> e-tax for
> Macintosh users in the future. To this end we will continue to
> explore the
> options available for development of a cross-platform version of
> e-tax, in
> conjunction with Apple Macintosh.

Are we supposed to be grateful for this? You are using public money for this, not some private individual's cash.


> Unfortunately it is not possible to give you a definite date as to
> when this
> might occur, as it is a relatively complicated and costly task and is
> dependent upon a number of factors, including cost benefit.
> Regrettably,
> at this stage, it would appear that a version of e-tax which is
> suitable for
> Macintosh users will not be available in time for tax time 2002.
>
>
> Yours sincerely,

Porting software to the Mac or to Linux is not a complicated task - provided it is given to the right people. There is no question of cost benefit involved - every taxpayer has a right to have access to e-tax.

A country like Australia has individuals like Jamie Cameron (who created Webmin) Andrew Tridgell (the man behind Samba), Keith Owens (one of the top people in the Linux project), Russell Coker and Craig Sanders (members of the Debian Linux development team), and hundreds of other lesser known but still talented programmers. Yet the ATO cannot find people within the country to port software for use on different operating systems.

I am disappointed at the response. I thought someone who knew something about e-tax would reply. Instead, we have a PR hack trying to fob off someone who is perceived as an unnecessary irritant in the system.

I await your response.

Sincerely,

Samuel Varghese

NB: This letter bears no signature as it is electronically generated.


I spoke to a gentleman from the Human Rights and Equal Opportunity Commission of Victoria about the possibility of filing a discrimination claim against the taxation authority.

While he was sympathetic to the cause, his hands are tied; his reply in part explains it:

----- begin quoted material ----

I've taken a look at your url, and, I must say, I agree with the points you make. Not everyone does or wants to use Windows, or Internet Exploiter (sorry Explorer). Unfortunately, however, it isn't a situation that the Equal Opportunity Commission can look at, given that there is no connection to the proscribed attributes (race, sex, religion, impairment, etc).

Having said this though, I still think that it might be worthwhile getting onto the ACCC and discussing whether the ATO's actions could in any way contravene competition laws. I don't know where else you could go, unless there is a federal body that regulates telecommunications and the delivery of such services that may perhaps look into the issues.

---- end quoted material ---

The tax office's response to my previous letter is given below. It is strangely predictable:


Raelene Vivian
Australian Taxation Office
2 Constitution Ave
Civic
ACT 2601

Samuel Varghese
18 Botanic Drive
Doncaster
Victoria 3108
19 March 2002

Dear Mr Varghese

The Commissioner has asked me to respond to your email of 3rd March 2002.

At this point of time the Australian Taxation Office (ATO) will not be extending the development of etax for usage by McIntosh and Linux users (apart from where Windows Emulator software has been installed).

I certainly appreciate you raising the issue and supporting the portability of McIntosh and Linux users to access etax. We are considering how we can enhance the etax product to deal with this issue in the future.

However as advised in previous correspondence, we will not have this functionality available for 30 June 2002 (etax 2002).

If I can be of further assistance please do not hesitate to contact me

Yours sincerely

Raelene Vivian
Assistant Commissioner (Personal Tax)
Australian Taxation Office
Ph 02 62796735
email : raelene.vivian@ato.gov.au

NB: This letter bears no signature as it is computer generated


I took some time off from the campaign due to personal reasons. The Australian Competition and Consumer Commission was my next stop. The letter to the commissioner is given below:

15 August 2002
Professor Allan Fels
Chairman
Australian Competition and Consumer Commission
Level 7, Angel Place
123 Pitt Street
Sydney
NSW 2000

Dear Professor Fels,

I am writing to bring to your attention the manner in which the Australian Taxation Office denies a portion of the Australian population access to a facility of national significance. I refer to the ATO's e-tax facility.

In 1999, the ATO introduced software which people could use to file their tax returns via the Internet. This was only a trial. In 2001, this became a mainstream option as people who had been using the software for the previous two years did not receive copies of the tax booklet at their homes. I was among those who have used the service right from 1999.

The ATO has chosen to offer software which will function only with the Windows operating system, which is sold by a company that has been convicted of monopolistic practices - Microsoft Corporation. And the process of filing one's returns online appears to work smoothly only when one is using a browser made by Microsoft Corporation.

Right from 1999, the users of other operating systems like the Macintosh and Linux have been asking the ATO for software which will enable them to also use the e-tax facility. These pleas have fallen on deaf or bureaucratic ears and they are still locked out of using it. Macintosh users can use it if they have software for emulating the Windows environment - and this costs a good deal of money.

I wrote to the Tax Commissioner, Michael Carmody, earlier this year about this issue. My correspondence and the replies from the ATO are available at this web address: http://www.gnubies.com/tax/index.html

In effect, the ATO is asking every member of the Australian public who wishes to use the e-tax facility - which should be accessible to all as it is paid for by all taxpayers - to go out and buy a copy of the operating system sold by Microsoft Corporation. And by not bothering to provide software for those who cannot afford to buy a copy of Windows, the ATO is denying third parties access to facilities of national significance.

It is far easier to use the e-tax system than the tax booklet. It saves work for the ATO and it means quicker returns for the user. Should the ATO's subsidising of a monopoly be allowed to stand in the way of the public benefitting from something, the development of which is paid for with tax-payers' money?

If the subsidising of Microsoft Corporation ended here, it would be bad enough. But the ATO does not stop here. The public are asked to file their tax returns by e-tax to a server which runs software again sold by Microsoft. This software has an atrocious security record. The software that runs the web server, Internet Information Server, or IIS as it is known, has a long history of security problems and several worms like Code Red and Nimda have wreaked havoc in the past and are still around.

A search of Microsoft's own security database for vulnerabilities in IIS is revealing - this URL will speak for itself.

So bad is its security record, that the internationally respected IT consulting group, Gartner, recommended that users look for an alternative - see this link.

In fact, Microsoft has so little confidence in its own products that it uses other security products within its own organisation - this story is just one example.

Should the confidentiality of your tax information and mine be placed in jeopardy when the ATO can just as easily turn to more secure and much cheaper alternatives?

This is not the only example of the shoddy way in which the ATO has handled electronic service delivery. It has also neglected to ensure that similar sounding domain names are registered and directed to point to the official ATO site, with the result that businesses have been able to register sites like ato.com.au and create confusion among the public. This story should provide adequate details.

With every good wish,

Sincerely,

(Samuel Varghese)


The reply from the ACCC is given below. This issue seems to be an orphan child: nobody wants to admit responsibility.

29 August 2002
Mr Samuel Varghese
18 Botanic Drive
Doncaster VIC 3108

Dear Mr Varghese,

Complaint about the Australian Taxation Office ("ATO") E-tax software

Thank you for your letter of 15 August expressing your concern over the software used by the ATO for its e-tax facility. You allege that the software the ATO has chosen to offer, which is sold by the Microsoft Corporation, is only compatible with Windows operating systems and can not be used by users of other operating systems such as Macintosh and Linux. In addition, you allege the Microsoft software is not secure and the confidential information provided by taxpayers is being placed at risk. You also allege that the ATO has failed to register similar sounding domain names, such as www.ato.com.au, and this creates confusion amongst members of the public.

As you are probably aware, the Australian Competition and Consumer Commission ("the Commission") is a Federal body that administers the Trade Practices Act 1974 ("the Act"). The Act contains a range of provisions designed to promote competition, protect consumers and prevent corporations from engaging in restrictive trade practices.

Section 2A of the Act extends the jurisdiction of the Act to the Commonwealth or a Commonwealth authority that is carrying on a business. However, in assessing whether or not the Commonwealth is carrying on a business regard must be had to section 2C of the Act.

Section 2C(1)(a) of the Act relevantly states:

"(1) For the purposes of section 2A and 2B, the following do not amount to carrying on a business:
(a) imposing or collecting:
(i) taxes; or
(ii) levies; or
(iii) fees for licences;"

Given the above it is unlikely that the ATO could be characterised as carrying on a business. Accordingly, after consideration of the information you have provided to the Commission it does not appear that the ATO's conduct, as described by you, would amount to a breach of the act. In relation to your allegation relating to the failure of the ATO to register similar sounding domain names, such as www.ato.com.au, I note this particular website does contain a disclaimer to the effect it is not affiliated with the Australian Taxation Office or any state revenue or taxing agency.

You may wish to raise your concerns with the Federal Treasurer, The Hon Mr. Peter Costello MP. The Federal Treasurer has responsibility for a range of matters including taxation. Correspondents to the Federal Treasurer should be sent to:

Room MG47
Parliament House
Canberra ACT 2600
Telephone: (02) 6277 7340
Facsimile: (02) 6273 3420

Thankyou for raising this matter with the Commission.

Yours sincerely,

Joanne Pickering

Investigator



What can you do? Write to the tax commissioner - Michael Carmody politely expressing your opinion. Else write to Nicki Haisman, director, electronic initiatives (personal tax) or Raelene Vivian, Assistant Commissioner (Personal Tax) and express what you feel. Or write to the Federal Treasurer, Peter Costello. His official address is given above.

Last updated: September 7, 2002