Reviews and reports

About our reviews

We aim to improve tax administration for Australian taxpayers and tax professionals. Every year we undertake four reviews of the broader tax system to identify key issues and opportunities for improvement.  

Our reviews cover a wide range of topics and are informed by complaints we receive,  extensive stakeholder consultation, research and analysis. Many improvements to Australia’s tax and superannuation system have come from our reviews, helping to create a system that is fairer, more transparent, and more effective for the Australian community. 

Our reviews aim to ensure that tax administration meets the expectations of the public.

How we choose what to review

The topics of our reviews are drawn from our own consultations, research and analysis or responses to requests from: 

• The Minister 

• Houses of Parliament 

• Parliamentary committees 

• Commissioner of Taxation 

• Chair of the Tax Practitioners Board (TPB). 

Review topics are prioritised on the highest degree of benefit to the Australian community as a whole.  

To ensure our reviews have impact across Australia, the stakeholders we engage with when choosing topics to review varies. We aim to encompass users of the tax system at every level. Our stakeholders include: 

• Taxpayers 

• Tax professionals and their representative bodies 

• The Minister and the Government 

• Parliament and its committees 

• The Australian Taxation Office (ATO), TPB and Treasury 

• Commonwealth and state agencies and departments 

• Academics 

• Tax clinics and community organisations. 

We collect information from our complaints team that are quick to pick up emerging issues.  

Review outcomes

When we complete a review, we publish a report setting out what we found, our observations, insights and recommendations for change. Each recommendation is directed to the body best placed to take action. For example, we may recommend: 

• that the Government consider changes to legislation or policy frameworks 

• that the ATO or the TPB improve specific administrative practices, processes, systems or service delivery mechanisms. 

As the Tax Ombudsman, we can highlight issues in our reviews, but our recommendations are advisory and not binding.

If we make recommendations to the Government, the law requires us to give the report to the Minister. The Minister then has 25 sitting days of the House of Representatives to release the report.

If our recommendations are only directed to the ATO or TPB, we publish the report directly once the review is complete. Explore our previous reviews in our publication search

Provide information on topics to review 

If you have any feedback or suggestions about potential improvements to the tax system, raise it with us.  

Email: [email protected] 

Post: GPO Box 551 

Sydney, NSW 2001