- About Us
- Our Purpose
- The IGTO
- Our Team
- Our Legislation
- Our guidelines and protocols
- Our Responsibilities
- Information Publication Scheme
- Request for information under FOI
- Disclosure Log – Documents Released Under FOI
- Privacy Impact Assessment (PIA) Register
- Executive Remuneration
- Legal Services Expenditure Statements
- Public Interest Disclosure Scheme
- Audit and Risk Committee
- Gifts and Benefits Register
The Inspector-General of Taxation and Taxation Ombudsman (IGTO) is an independent, Commonwealth statutory agency, established in 2003. The Taxation Ombudsman function was transferred to the IGTO in 2015. The IGTO is an integrity agency and provides an important safety net service in the tax system. We independently investigate taxation administration decisions, actions and systems for the purpose of ensuring and assuring that there is fair, accountable and improved administration and integrity of the taxation and superannuation systems, for the benefit of the Australian community.
This helps to enhance voluntary compliance. The IGTO also provides independent advice and assurance to Government on the taxation administration laws and systems. Since 2015, the IGTO has performed dual roles, which complement each other.
- The Taxation Ombudsman provides independent assistance and assurance directly to taxpayers and tax professionals and investigates taxation disputes (unresolved complaints) about the actions and decisions of the Australian Taxation Office (ATO) and the Tax Practitioners Board (TPB). The Taxation Ombudsman may also self-initiate investigation of such actions and decisions. Generally, these investigations aim to identify wider improvements that address the causal issues that have broader community impact or are common to a number of complaints.
- The Inspector-General of Taxation undertakes investigations of systems established by the ATO, TPB and taxation laws (to the extent they deal with tax administration matters).
We are dedicated tax experts and professionals (lawyers, accountants and economists) who understand the tax system. We help to improve taxation administration through different outcomes which can include:
- The ATO or TPB reversing a decision as a result of the IGTO investigation, for example, by identifying and verifying important facts that were not previously taken into account;
- The ATO or TPB changing or updating their policies, procedures, or systems as a result of the IGTO investigation making recommendations for improvement;
- The ATO or TPB reconsidering a decision where the IGTO investigation finds that incorrect advice was provided; and
- The IGTO providing independent assurance that confirms the ATO or TPB’s action is in accordance with administrative law principles.
The following is an overview of our function: