Tax Office Free and Open Source Software Policy v1.8

Statement

All staff engaged in the acquisition (including procurement) of any software for use in the Tax Office computing environment should familiarise themselves with the following policy statements and in particular any obligations and expectations that stem from them. The key roles and responsibilities are listed in Attachment A: Roles and Responsibilities.

1	The Tax Office endorses the use of freeware and FOSS. Staff involved in the selection and acquisition of ICT products and services will consider alternatives alongside commercial and proprietary solutions and assess them on the basis of fitness for purpose, total cost of ownership risk and supportability. (explanation)
2	A position will be reserved on all ICT-related tender evaluation teams for a nominee appointed by the Chief Technology Officer (CTO). Advanced notification will be given and arrangements made to put this into effect. The CTO may decide to withdraw this representative as the evaluation proceeds. (explanation)
3	Before granting final approval for the procurement of a FOSS-based solution, the relevant Financial Delegate, authorised under the Financial Management Act, will seek timely advice from the Chief Technology Officer and the ATO General Counsel. (explanation)
4	Unless a FOSS-based ICT solution has specific relevance to Tax Office operations, the Tax Office will engage software support from major suppliers rather than assume the added burden of technical support. (explanation)
5	It is a minimum requirement that all freeware and FOSS software be assessed for its suitability to operate in the Tax Office’s computing environment. Software will be submitted for evaluation through the ICT’s software acquisition process. (explanation)
6	The Chief Technology Officer may issue an ICT technical ruling governing the use of a particular piece of freeware or FOSS even if the software acquisition does not involve an industry tender. Staff are bound to comply with this ruling which will specify the conditions of use of the product in the Tax Office’s computing environment. (explanation)
7	There are no exemptions to this policy.

Explanation

These explanations provide the rationale for each policy statement. Numbering corresponds to the previous section.

1. The Australian Government's procurement guidelines allow agencies to use whatever software is available provided it meets the agency’s needs and is cost effective as a business solution. In this context, the use of FOSS is encouraged on a ‘value for money and fit for purpose’ basis. The same principles apply to the use of proprietary software.

The Tax Office recognises the benefits of FOSS, and aims to maintain the flexibility to use FOSS solutions as they become available. They must satisfy all of the following criteria:

• meet business requirements
• be mature and stable
• not compromise our Standard Operating Environment
• meet relevant security requirements
• be cost competitive, and
• not place the Tax Office at a high operational risk.

2. The ICT Strategy and Architecture (S&A) Branch works to the CTO’s direction and will anticipate the likelihood that a particular ICT tender process will attract one or more FOSS-based responses. The standing arrangement will ensure that suitably qualified staff are available during the tender process to address any risks associated with the FOSS.
3. Financial delegates will ensure that the acquisition of any ICT solution based wholly or partially on a FOSS product or component for which they are accountable represents ‘best value for money’ from a technology and legal perspective. They will ensure that due consideration is given to licensing and/or contractual implications of this procurement decision including technical support arrangements.
4. The CTO is delegated by the Commissioner of Taxation to oversee all technology investment decisions and will intervene in a procurement process if and when a decision is likely to:
• add unnecessarily to the complexity of the Tax Office’s technical infrastructure
• increase operating costs and the intended solution does not present better value in the way of superior features, availability, support arrangements etc, and/or
• require the Tax Office to release source code publicly in order to satisfy particular FOSS licensing obligations.

The Tax Office prefers FOSS solutions that offer support arrangements, in line with its Procurement policy and IT Security policy. FOSS products supported by major vendors have stated acquisition costs and procedures that address all Total Cost of Ownership considerations. This minimises the Tax Office’s exposure to potential cost blow-outs and quality assurance issues associated with directly acquiring unsupported FOSS products. The Tax Office will always seek to limit the diversity of its technical environment in order to minimise overall operating costs and maximise supportability, reliability and ease of integration.

5. In the case where a freeware or FOSS product is not acquired via tender, the product will need to be evaluated for use in the Tax Office. There are a number of considerations associated with the installation and use of any software onto ATO’s systems including but not limited to sociability, capacity, licensing, security and standardisation. In the case of FOSS particular attention will be paid to the licensing conditions and obligations placed on its use by the licensor.
6. The appropriate representative of a software product’s business owner will be issued with a ruling stating the purposes and approved uses to which a particular FOSS product can be put and what if any restrictions will apply.