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Tax Ombudsman releases list of systemic reviews for the coming financial year.

The Tax Ombudsman is asking for input and feedback on a shortlist of reviews for the next financial year, after releasing a consultation copy of proposed topics online.  

A new report by the Inspector-General of Taxation and the Taxation Ombudsman (IGTO) has highlighted how the tax system is being used as a weapon of financial abuse. The report identifies how the ATO, among other organisations, can respond through prevention, detection and support for the victim-survivors.

Letters from the Australian Taxation Office (ATO) are sometimes an unwelcome delivery, but the information they contain is often important, detailed and time sensitive. In recent years, the ATO has worked hard to make its communications clearer, but the quality and clarity of ATO communications is still a major area of concern in complaints and feedback received by the Inspector-General of Taxation and the Taxation Ombudsman (IGTO). To address this, the IGTO is undertaking a review into the ATO’s drafting processes to see how messages are prepared, how decisions are made, whether feedback is taken on board, and if the ATO can improve its messaging to help more people understand their tax obligations.  

“The ATO is increasingly providing its services online, but 65% of tax agents say they had problems using these services, so many of them pick the phone and call the ATO’s dedicated registered agent phone line to get help, but the feedback I get from agents is that the service has long wait times and is inconsistent, and that they aren’t confident they will get the right answer when they call, or even the same answer each time they call,” says Ruth Owen, Inspector-General of Taxation. “I think that’s worth investigating.”

The Inspector-General of Taxation and Tax Ombudsman (IGTO) has welcomed the Government’s decision to grant her new powers in response to the Royal Commission into the Robodebt Scheme. The Bill passed on Wednesday directly addresses two critical failings of oversight by:

• creating a duty for the Australian Tax Office (ATO) to assist with investigations by the Inspector-General, and
• allowing her access to Tax Office records, data and information directly when required.

“This decision is a clear signal to taxpayers that we have strong checks and balances within the tax system in Australia,” said Ruth Owen, Inspector-General of Taxation and Tax Ombudsman. “When something goes wrong, my agency can investigate independently and get to the bottom of problems quickly, fairly and without fear or favour.”

The newly appointed Inspector-General of Taxation, Ruth Owen, has recommended changes to make it faster and simpler for all taxpayers to lodge an objection with the ATO.  

The Inspector-General’s report highlights 4 areas of improvement: 

• increasing accessibility by extending online lodgement to all taxpayers 

• streamlining processes to reduce time and resources devoted to high volume, low risk objections  

• increasing taxpayer engagement to speed up the time taken to complete an objection  

• learning lessons from objections to prevent the number of objections needing to be made. 

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– Calls for the ATO to improve its administration of taxpayer banking details and refunds to combat TaxID fraud

– IGTO interim (Phase 1) report into TaxID fraud makes 13 recommendations

The Inspector-General of Taxation and Taxation Ombudsman (IGTO) commenced an own-motion investigation into Tax identification (TaxID) fraud on 15 December 2023.  This was in response to an increase in complaints and dispute investigations concerning TaxID fraud received by the IGTO.

The IGTO makes thirteen (13) recommendations for ATO improvement in this interim (Phase 1) report – The importance of bank account integrity.

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Read the IGTO and Commonwealth Ombudsman/ACT Ombudsman’s joint media about the publication: How to tell people they owe government money – Best practice principles for notifying people about debts

Aiming to improve tax law certainty for taxpayers without delay via CRP

The Inspector-General of Taxation and Taxation Ombudsman (IGTO), Ms Karen Payne, has today publicly released her report and recommendations following her office’s investigation into The Administration of the Commissioner’s Remedial Power (CRP). 

Since March 2017, the Commissioner of Taxation has had a statutory power – the Commissioner’s Remedial Power (CRP) – to modify the operation of certain taxation law provisions that give rise to unintended or unforeseen outcomes. 

The report examines this important power and discretion vested in the Commissioner of Taxation – that is the Commissioner’s ability to temporarily modify tax laws where it produces results which are unintended or unforeseen until a more permanent, legislative resolution can be implemented. In addition to providing improved timeliness and greater certainty for taxpayers, the measure was also intended to reduce the pressures on the law reform agenda.

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IGTO seeks to know if you have been a victim of identity and/or financial fraud that is committed through the tax system – or know someone who has been?

The Inspector-General of Taxation and Taxation Ombudsman (IGTO) is concerned about ongoing media reports of increasing instances of tax identity and financial fraud.

Our Office has held recent discussions with complainants and tax practitioners confirming taxpayers have been experiencing heightened instances of identity and financial fraud in relation to their tax affairs and accounts. This includes those relating to the ATO’s systems and processes to address these issues. As a result, the IGTO has commenced an ‘own initiative investigation’ into the important area of Tax Identity Fraud.

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20th anniversary (2003 – 2023) – independent investigations to support Integrity in Tax Administration

The Inspector-General of Taxation and Taxation Ombudsman (IGTO), Ms Karen Payne, has released her agency’s Annual Report for the financial year ended 30 June 2023 (FY23). “I am pleased to release the IGTO’s annual report which details our achievements over the past year. This year, in particular, is a significant milestone for my agency, being the 20th anniversary of the creation of the office. The IGTO has been supporting the integrity of the taxation system for 20 years – as Inspector-General of Taxation since 2003 and, additionally, as the Taxation Ombudsman since 2015.”

Reflecting on the past 20 years of her agency, Ms Payne said: “Tax and superannuation systems impact every Australian and all Australians benefit from a tax and superannuation system that is administered with integrity – transparently, fairly and equitably.” 

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Aiming to improve general tax administration via certainty, accountability and transparency

The report of the Inspector-General of Taxation and Taxation Ombudsman’s (IGTO) investigation into The Exercise of the Commissioner’s General Powers of Administration has been publicly released.

‘The report examines an important area of tax administration,’ said Karen Payne, the IGTO. ‘Although many unremarkable decisions and actions are made or taken every day by Tax Officials in reliance on the Commissioner’s general powers of administration (GPA), a number of significant decisions and actions are also made by the Commissioner (or his delegate, or duly authorised tax official) in reliance on the GPA as part of his administration of the tax system.’

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We have published our Corporate Plan 2024-27 which sets out our vision, purpose, key activities and strategic priorities over the next four years.

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The Inspector-General of Taxation and Taxation Ombudsman (IGTO) Karen Payne, has today released her latest report “Improving the operation of the Small Business Litigation Funding Program”.

Her report shares insights from her investigations of ATO decisions under the Small Business Litigation Program. It makes recommendations with the broader aim of delivering better understanding of and access to justice for Australia’s small business taxpayers in litigious disputes with the ATO in the Small Business Tax Division of the Administrative Appeals Tribunal.

Karen Payne, the Inspector General of Taxation and Taxation Ombudsman has released the FY22 Annual Report. The report includes details on our performance and achievements during the financial year ended 30 June 2022 (FY22) and reports. It also provides an accountability overview detailing the ways in which we have assisted the community and helped to improve taxation administration in Australia.”

On 12 October 2022, the IGTO Ms Karen Payne attended an event to mark the 60^th anniversary of the New Zealand Ombudsman. Ms Payne presented the Ombudsman, Mr Peter Boshier, with a small token to congratulate him and his officers on this significant milestone in their office’s history. The IGTO extends our warmest congratulations and well wishes for the future to the Ombudsman and his officers throughout New Zealand.

The Inspector-General of Taxation and Taxation Ombudsman (IGTO) Karen Payne, has today released her latest report comprising an initial review of the Australian Tax Office’s (ATO) handling of objections by taxpayers.

The interim report and summary slide deck “Your taxpayer right to object – the ATO’s administration and management of objections” is Phase 1 of the IGTO’s investigation announced in December 2021, looking into the Australian Taxation Office’s Administration and Management of Objections.

The Inspector-General of Taxation and Taxation Ombudsman (IGTO), Ms Karen Payne, has today announced three new review investigations that her office will be progressing throughout 2022.

The Inspector-General of Taxation and Taxation Ombudsman (IGTO) has today released a brief history of the Taxpayers’ Charter. The paper is intended to serve as a thought leadership document to encourage feedback and recommendations from stakeholders about how the Charter could be improved.

The Inspector-General of Taxation and Taxation Ombudsman (IGTO), Karen Payne today released her latest report, “An investigation into the effectiveness of the Australian Taxation Office (ATO) communications of taxpayer rights to complain, review and appeal”. The report provides a detailed look at ATO communications in relation to a sample of its decisions and actions and how effective the ATO is in communicating these rights.

The Inspector-General of Taxation and Taxation Ombudsman (IGTO), Karen Payne today released her latest report, which looks at the results of her investigations into the ATO’s administration of JobKeeper enrolment deferral decisions (JobKeeper enrolment deferral).

The Inspector-General of Taxation and Taxation Ombudsman (IGTO) Karen Payne, has released the results of her community survey into the effectiveness of the ATO’s communication of taxpayer rights to review, complain and appeal decisions and actions of the ATO – which can be found here.

We have published our Corporate Plan 2022-25 which sets out our vision, purpose, key activities and strategic priorities over the next four years.

The Inspector-General of Taxation & Taxation Ombudsman (IGTO) Karen Payne today released her latest report, “An investigation and exploration of undisputed tax debts in Australia”.

The Inspector-General of Taxation and Taxation Ombudsman (IGTO) Karen Payne today released the results of her latest complaint investigations: A Report on aspects of the Australian Taxation Office’s administration of JobKeeper and Boosting Cash Flow Payments for new businesses December 2020.

On 16 December 2020, the UN General Assembly passed Resolution 72/186 – The role of the Ombudsman, mediator and other national human rights institutions in the promotion and protection of human rights.

The Inspector-General of Taxation and Taxation Ombudsman (IGTO) Annual Report for the financial year ended 30 June 2020 (FY20) was tabled in the Australian Parliament on 23 October 2020.

The Inspector-General of Taxation and Taxation Ombudsman, Ms Karen Payne, has today released the IGTO’s Corporate Plan for FY21 – FY24.

The Inspector-General of Taxation and Taxation Ombudsman (IGTO), Ms Karen Payne, today released the report of her investigation into ATO systems and processes for dealing with deceased estates – Death and Taxes: An Investigation Into Australian Taxation Office Systems And Processes For Dealing With Deceased Estates. Ms Payne highlighted the sensitivities in this particular area of Australia’s taxation system.

The Inspector-General of Taxation and Taxation Ombudsman (IGTO), Ms Karen Payne, today announced the launch of a new investigation into effective communication of taxpayer rights to review, complain and appeal decisions made and actions taken by the Australian Taxation Office (ATO).

The Inspector-General of Taxation and Taxation Ombudsman (IGTO) has published a Register of potential topics for review investigations as identified and suggested by various stakeholders, our taxation complaints service and other sources.

The Inspector-General of Taxation and Taxation Ombudsman (IGTO) provides a status update on its investigation into undisputed tax debts.

The IGTO provides a status update on its Investigation into the ATO’s Systems and Processes for dealing with Deceased Estates.

The Inspector-General of Taxation and Taxation Ombudsman, Ms Karen Payne, today announced the launch of two new investigations into aspects of the Australian Taxation Office’s (ATO) systems and procedures.

The Inspector-General of Taxation today (17 October 2019) released her 2018-19 Annual Report.

The Inspector-General of Taxation and Taxation Ombudsman (IGTO), Ms Karen Payne, has today released the IGTO’s Corporate Plan for 2019-20 to 2022-23.

The Acting Inspector-General of Taxation and Taxation Ombudsman (IGTO), Mr Andrew McLoughlin, welcomes the Government release of the IGTO report into the Future of the Tax Profession.

Acting Inspector-General of Taxation and Taxation Ombudsman (IGTO) Andrew McLoughlin has today released the review investigation report into the Australian Taxation Office’s (ATO) use of garnishee notices.

The Inspector-General of Taxation (IGT), Mr Ali Noroozi, welcomes the public release of his report into the Australian Taxation Office’s (ATO) Fraud Control Management.

The Inspector-General of Taxation today (18 October 2018) released his 2017-18 Annual Report.

The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced an investigation into the allegations made during the ABC Four Corners program, aired on 9 April 2018, regarding Australian Taxation Office’s (ATO) use of garnishee notices.

The Inspector-General of Taxation has made a submission to the House of Representatives Standing Committee on Tax and Revenue’s Inquiry into the Australian Taxation Office’s 2017 Annual Report.

The Inspector-General of Taxation has made a submission on the proposed Transparency of Business Tax Debts measures.

The Inspector-General of Taxation’s report into Aspects of the Pay As You Go instalments system has been publicly released.

The Inspector-General of Taxation today (26 October 2017) released his 2016-17 Annual Report.

The closing date for submissions into the IGT’s review into the ATO’s Fraud Control Management is now extended to Friday 4th August 2017.

The Inspector-General of Taxation (IGT), Mr Ali Noroozi, has accepted the Senate Economics References Committee’s (the Committee) request to examine how the Australian Taxation Office (ATO) addresses the risk of fraud and associated issues.

The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced terms of reference for a review that will examine the future of the tax profession.

The Inspector-General of Taxation (IGT), Mr Ali Noroozi, welcomes the release of his report into the Australian Taxation Office’s (ATO) employer obligations audits.

The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced terms of reference for his review into the Goods and Services Tax (GST) refund verification process.

The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced terms of reference for his review into the administration of the Pay As You Go (PAYG) instalments system with respect to individual taxpayers and called for submissions.

The Inspector-General of Taxation has made a submission to the House of Representatives Standing Committee on Tax and Revenue’s Inquiry into Taxpayer Engagement with the Tax System.

The Inspector-General of Taxation has made a submission to the Senate Economics References Committee’s Inquiry into Superannuation Guarantee non-payment.

On 31 January 2017, the Inspector-General of Taxation publicly announced his work program for 2017.

The Inspector-General of Taxation’s report into the Taxpayers’ Charter and taxpayer protections has been publicly released.

The Inspector-General of Taxation today (31 October 2016) released his 2015-16 Annual Report.

The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced the commencement of public consultation to develop his new work program for 2017.

The House of Representatives Standing Committee on Tax and Revenue has released the report of its Inquiry into the External Scrutiny of the Australian Taxation Office.

The Inspector-General of Taxation has made a supplementary submission to the House of Representatives Standing Committee on Tax and Revenue’s Inquiry into the External Scrutiny of the Australian Taxation Office. 

The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced terms of reference for his review into the Taxpayers’ Charter and taxpayer protections.

The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced terms of reference for his review into the Australian Taxation Office’s (ATO) employer obligations audits and called for stakeholder submissions.

The Inspector-General of Taxation today (23 October 2015) released his 2014-15 Annual Report.

The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today publicly released the report of his review into the Australian Taxation Office’s (ATO) services and support for tax practitioners.

The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today released the report of his review into Debt Collection by the Australian Taxation Office (ATO).

From 1 May 2015, the Inspector-General of Taxation (IGT) will be able to consider and assist taxpayers with their complaints about the Australian Taxation Office (ATO) and Tax Practitioners Board (TPB).

The Assistant Treasurer has released the Inspector-General of Taxation’s report, The Management of Tax Disputes.

The Assistant Treasurer has released the report of the Inspector-General of Taxation’s review into the ATO’s administration of valuation matters.

The Acting Assistant Treasurer has publicly released the report into the IGT’s ‘Follow up review into the ATO’s implementation of agreed recommendations in five reports released between August 2009 and November 2010’.

The Acting Assistant Treasurer has publicly released the report into the IGT’s Follow Up Review into Delayed or Changed Australian Taxation Office Views on Significant Issues.

The Inspector-General of Taxation today released his 2013-14 Annual Report.

The Acting Assistant Treasurer has publicly released the report into the IGT’s Review into the Australian Taxation Office’s Administration of Penalties.

The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today commenced a review into the Australian Taxation Office’s (ATO) management of tax disputes involving large businesses and high wealth individuals (HWIs).

The Acting Assistant Treasurer has publicly released the report into the IGT’s Review into the ATO’s management of transfer pricing matters.

The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced terms of reference for two reviews into the Australian Taxation Office’s (ATO) approach to debt collection and services and support for tax practitioners.

The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced his new work program for improving tax administration in Australia.

The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced the commencement of public consultation for developing his new work program for 2014 and beyond.

The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced terms of reference for his review into the Australian Taxation Office’s (ATO) administration of valuation matters and called for stakeholder submissions.

The Inspector-General of Taxation (IGT) celebrates 10 years of service to the Australian community this year.

The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced terms of reference for his review into the Australian Taxation Office’s (ATO) administration of penalties and called for stakeholder submissions.

The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced terms of reference for three reviews relating to the Australian Taxation Office’s (ATO) compliance approaches to individual taxpayers.

The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced terms of reference for his review into aspects of the Australian Taxation Office’s (ATO) use of compliance risk assessment tools and called for stakeholder submissions.

The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced terms of reference for his review into the Australian Taxation Office’s (ATO) management of transfer pricing matters and called for stakeholder submissions.

The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced his new work program aimed at further improving tax administration in Australia.

The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced his community consultation process to establish a new Work Program for 2012-13 and beyond.

The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced terms of reference for his review into the Australian Taxation Office’s (ATO) use of benchmarks to target the cash economy and called for stakeholder submissions.

The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced terms of reference for his review into the Australian Taxation Office’s (ATO) use of Early and Alternative Dispute Resolution (EDR and ADR) and called for stakeholder submissions.

The Inspector-General of Taxation (IGT), Ali Noroozi, today announced the terms of reference for his latest review entitled “Improving the Self Assessment System” and called for submissions.

The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced his new work program into aspects of the Australian Tax System’s administration, following an extensive community consultation process.

The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced his community consultation process in establishing his new work program for 2011 and beyond.

The Inspector-General of Taxation (IGT), Ali Noroozi, today announced submission guidelines for his review of the Australian Taxation Office’s (ATO) Change Program.

The Inspector-General of Taxation (IGT), Ali Noroozi, today announced terms of reference for his review into the Australian Taxation Office’s (ATO) audits of high wealth individuals (HWIs) and small and medium enterprises (SMEs) with annual turnovers of between $100 million and $250 million.

The Inspector-General of Taxation (IGT), Ali Noroozi, today released the Terms of Reference and Submission Guidelines for his inquiry into the ATO’s administration of class rulings.

The Inspector-General of Taxation, Ali Noroozi, today released the Terms of Reference and Submission Guidelines for his inquiry into the ATO’s large business audit and risk review policies, procedures and practices.

Inspector-General of Taxation (IGT) Mr. Ali Noroozi today announced that Mr. Andrew McLoughlin had been appointed as his new Deputy.

Ali Noroozi, Inspector-General of Taxation, today released the Terms of Reference and Consultation Plan for his inquiry into the Tax Office’s administration of the superannuation guarantee charge (SGC).

Ali Noroozi, Inspector-General of Taxation, today released the Terms of Reference and Submission Guidelines for his inquiry into any delayed Tax Office advice or changes to pre-existing views or practice on significant issues.

Ali Noroozi, Inspector-General of Taxation, today released the Terms of Reference and Consultation Plan for his inquiry into the Tax Office’s administration of private rulings.

Following extensive consultation with the community, the Inspector-General of Taxation, Mr Ali Noroozi, today announced his new program of reviews into tax administration.

The newly appointed Inspector-General of Taxation, Mr Ali Noroozi, is asking for submissions and suggestions for tax administration issues he should review during 2009-10.

Following the announcement today by the Assistant Treasurer, the Hon Chris Bowen MP, the Inspector-General of Taxation, David Vos AM issued a statement.

David Vos, Inspector-General of Taxation, today released Terms of References and Consultation Plans for his inquiries into The Tax Office’s Administration of Public Binding Advice, the non-lodgement of income tax returns, and the Tax Office’s settlement of active compliance activities.

David Vos, Inspector-General of Taxation, today released the Terms of Reference and Consultation Plan for his review into objections to Tax Office decisions.

David Vos, Inspector-General of Taxation, today released the Terms of Reference and Consultation Plan for his inquiry into the Tax Office’s Administration of GST Audits.

David Vos, Inspector-General of Taxation today appeared in Sydney before the Joint Committee of Public Accounts and Audit (JCPAA) in respect of its “Inquiry Reviewing a Range of Taxation Issues within Australia”.

David Vos, Inspector-General of Taxation (IGT), today released an update of his program of potential reviews for 2006. The update takes account of recent IGT consultations with community stakeholders and recent public debate on tax administration matters.

David Vos, Inspector-General of Taxation, today released the Terms of Reference and Consultation Plan for his review into the Tax Office’s ability to identify and deal with major, complex issues within a reasonable timeframe.

David Vos, Inspector-General of Taxation, today released the Terms of Reference and Consultation Plan for his review into the Tax Office’s potential revenue bias in private binding rulings involving large complex matters.

On 5 August 2005, the Inspector-General consulted representatives from selected industry, business, accounting, legal practitioner and tax organisations about the prioritisation of his work program for the 2005/06 year.

David Vos, Inspector-General of Taxation, today released the Terms of Reference and Consultation Plan for his review into aspects of the Tax Office’s management of tax litigation.

David Vos, Inspector-General of Taxation, today released the Terms of Reference and Consultation Plan for his review into aspects of the ATO’s active compliance activities.

The Minister for Revenue and Assistant Treasurer, the Hon Mal Brough, released today the report of the Inspector-General of Taxation on the Review of the Remission of the General Interest Charge (GIC) for Groups of Taxpayers in Dispute with the Tax Office (ATO).

On 27 July 2004, the Inspector-General consulted representatives from selected industry, business, accounting, legal practitioner and tax organisations about the prioritisation of his work program for the next 6 months.

David Vos, Inspector-General of Taxation, today released the Terms of Reference and Consultation Plan for his review into the ATO’s small business debt collection practices.

David Vos, Inspector-General of Taxation, today released the Terms of Reference and Consultation Plan for his review into the ATO administration of GST refunds arising from the lodgment of Business Activity Statements.

David Vos, Inspector-General of Taxation, today released the Terms of Reference and Consultation Plan for his inquiry into the administration of remission of the General Interest Charge (“GIC”) for groups of taxpayers in dispute with the ATO.

David Vos, Inspector-General of Taxation, today released a series of Issues Papers on systemic problems with the tax system. The papers are the result of extensive community consultation which has taken place since his appointment in August 2003.