Forward workplan for systemic reviews 2025/26

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Our work plan at a glance

Between July 2025 and June 2026, we will undertake 4 systemic reviews into the ATO’s:

• management of remission of general interest charge
• management of compromised accounts
• engagement with First Nations taxpayers
• Online Services for Agents.

Principles of good tax administration

We selected topics for systemic review according to the principles of good tax administration. These principles include:

• ease of access
• clarity of communications
• certainty
• consistency
• humanity, empathy and respect
• simplicity and a low cost of compliance
• getting it right
• putting it right
• transparency

Developing our work plan

Deciding what to review

One of the core statutory functions of the Tax Ombudsman is to “improve the fairness and integrity of the taxation and superannuation administration through […] review investigations of systemic and broader community issues, reporting issues that are in the public interest and independent advice to the Government and its relevant entities.”

We aim to complete 4 systemic reviews per year. Stakeholders from across the community, government and tax profession are invited to contribute to each review.

Our work plan sets out the areas that we have identified as suitable for broad, systemic reviews in each financial year. There are two types of reviews that we may undertake in respect of the Australian Taxation Office (ATO) or Tax Practitioners’ Board (TPB):

• issues reviews which seek to address specific issues of concern that have been identified
• assurance reviews which examine key topic areas with a view to providing assurance to the Government and broader community about the ATO’s administration of those areas.

We identify topics through conduct comprehensive research, analysis and consultation that includes examination of:

• complaints: trends and issues emerging in our complaints and dispute investigations
• environment: social and economic factors affecting the community
• policy: areas of priority and interest for Government and Parliament
• stakeholders: feedback from our key stakeholders.

Consultation

We shared a shortlist of topics for consultation with a range of stakeholders, including:

• Public sector
  • Australian Taxation Office
  • Tax Practitioners Board
  • The Treasury
  • Australian National Audit Office
  • Commonwealth Ombudsman
  • Australian Small Business and Family Enterprise Ombudsman
• Private sector /not for profit organisations
  • Tax practitioners, professional and industry bodies
  • Community organisations
  • Academics

Our draft workplan was released for consultation under the Caretaker conventions during the 2025 Commonwealth Election campaign.

The consultation ensured that we identified topics of most importance, and therefore likely of highest impact, to the broadest segments of the community. Ultimately, the issues included in this work plan were determined by the Tax Ombudsman to be most relevant and impactful.

We refresh and update our work plan every 6 months to ensure that it remains relevant and responsive to changing environmental, social and policy priorities.