Publications
Publications
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Review: Letters from the ATO
Reviews and reports The ATO sends more than 140 million letters and messages to Australians each year and invests considerable taxpayer funded resources into developing and distributing them. But many people still say they find some letters confusing, too technical, and their tone can cause unnecessary stress and anxiety. We conducted this review because the…
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Review: ATO engagement with First Nations taxpayers
Reviews and reports All Australians are entitled to services and support that enable them to engage effectively and fairly with the tax system. However, First Nations taxpayers may face distinct and systemic barriers in doing so, including lower levels of digital access, financial literacy, access to key identity documents and trust in government institutions. According…
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Review: ATO online services for agents
Reviews and reports Online Services for Agents (OSfA) is a secure system provided by the ATO for registered tax and BAS agents. It allows agents to access a range of client information and services, offering real-time visibility and control over client data. The ATO has been encouraging agents to use self-service platforms like OSfA to…
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Review: ATO’s management of compromised accounts
Reviews and reports In April 2024, the Tax Ombudsman published a report of our examination of one aspect of tax identity fraud. That investigation and report focused on the importance of bank account integrity and the ATO’s risk management controls to prevent fraudsters from changing bank account details in legitimate taxpayer accounts. That aspect of…
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Review: ATO’s management of remission of the general interest charge
The government and community should be compensated for deliberate late payment of tax liabilities and that late payment should not be rewarded, but there may be a range of factors that hamper a taxpayer’s ability to pay their liabilities on time. This review will explore whether ATO GIC decisions are supported by policies, systems and…