Completed Investigation Reports

Completed Investigation Reports

  • Subject
  • Taxpayer Type
  • Years

02 April 2025

Review into the identification and management of financial abuse within the tax system

31 October 2024

ATO Administration and Management of Objections Report
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Report

30 April 2024

Tax Identity Fraud: An Own Initiative Investigation Interim Report
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ATO summary slide deck - 14 Feb 2025
ATO response cover letter - 14 Feb 2025

20 December 2023

The Administration of the Commissioner’s Remedial Power
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Report
ATO response
Summary Slide Deck

18 October 2023

The Exercise of the Commissioner’s General Powers of Administration
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Report
ATO response
Terms of reference
Summary Slide Deck

21 August 2023

Improving the operation of the Small Business Litigation Funding Program
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Report

10 October 2022

The Australian Taxation Office’s Administration and Management of Objections – Interim Report
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Interim Report
Summary Slide Deck

14 October 2021

Investigation into the effectiveness of ATO communications of taxpayers’ rights to complain, review and appeal
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Report
ATO Response
Report summary slides
Survey results
Polling results

16 September 2021

An Investigation into the ATO’s administration of JobKeeper enrolment deferral decisions
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Download Report (no appendices)
Download Appendices

30 June 2021

Investigation and Exploration of Undisputed Tax Debts in Australia
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Report
Report summary slides

21 December 2020

A Report on aspects of the Australian Taxation Office’s administration of JobKeeper and Boosting Cash Flow Payments for new businesses
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Report
ATO Response

07 July 2020

Death and Taxes – An Investigation into ATO Systems and Processes for dealing with Deceased Estates
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Report
Report summary slides
ATO Response
Implementation update

03 April 2019

The Future of the Tax Profession
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Report
ATO Response
TPB Response
Government Response

13 March 2019

Review into the Australian Taxation Office’s use of Garnishee Notices
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Report

22 October 2018

Review into the ATO’s Fraud Control Management
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Report
ATO Response
Government Response

16 August 2018

GST Refunds
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Report
ATO Response
Government Response

23 January 2018

Review into Aspects of the Pay As You Go Instalments System
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Report

24 May 2017

Review into the ATO’s employer obligations compliance activities
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Report
ATO Response
Combined Government Response

12 December 2016

Review into the Taxpayers’ Charter and taxpayer protections
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Report

20 July 2015

The Australian Taxation Office’s services and support for tax practitioners
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Report

14 July 2015

Debt collection
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Report

27 February 2015

The management of tax disputes
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Report

19 January 2015

Review into the ATO’s administration of valuation matters
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Report

14 November 2014

Follow up review into the Australian Taxation Office’s implementation of agreed recommendations in five reports released between August 2009 and November 2010
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Report

14 November 2014

Follow up review into delayed or changed Australian Taxation Office views on significant issues
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Report

08 July 2014

Review into the ATO’s administration of penalties
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Report

02 June 2014

Review into the Australian Taxation Office’s management of transfer pricing matters
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Report

13 May 2014

Review into the Australian Taxation Office’s compliance approach to individual taxpayers – superannuation excess contributions tax
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Report

21 February 2014

Review into the Australian Taxation Office’s compliance approach to individual taxpayers – income tax refund integrity program
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Report

21 February 2014

Review into the Australian Taxation Office’s compliance approach to individual taxpayers – use of data matching
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Report

21 February 2014

Review into aspects of the Australian Taxation Office’s use of compliance risk assessment tools
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Report

13 February 2013

Review into improving the self assessment system
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Report

31 July 2012

Review into the Australian Taxation Office’s use of early and alternative dispute resolution
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Report

24 April 2012

Review into the ATO’s compliance approaches to small and medium enterprises with annual turnovers between $100 million and $250 million and high wealth individuals
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Report

04 October 2012

Review into the Australian Taxation Office’s use of benchmarking to target the cash economy
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Report

14 March 2012

Review into the Australian Taxation Office’s administration of class rulings
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Report

07 September 2011

Report into the Australian Taxation Office’s large business risk review and audit policies, procedures and practices
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Report

05 May 2011

Review into the ATO’s change program
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Report

21 March 2011

Follow up review into the Australian Taxation Office’s implementation of agreed recommendations included in the six reports prepared by the Inspector-General of Taxation between June 2006 and October 2008
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Report

24 November 2010

Review into the ATO’s administration of the Superannuation Guarantee charge
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Report

24 November 2010

Review of aspects of the Australian Taxation Office’s administration of private binding rulings
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Report

17 March 2010

Review into delayed or changed Australian Taxation Office views on significant issues
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Report

01 December 2009

Review into aspects of the Tax Office’s settlement of active compliance activities
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Report

16 October 2009

Review into the non-lodgement of individual income tax returns
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Report

11 August 2009

Review into the underlying causes and the management of objections to Tax Office decisions
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Report

07 August 2009

Review into the Tax Office’s administration of public binding advice
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Report

29 October 2008

Report on improvements to tax administration arising from the Inspector-General’s case study reviews of the Tax Office’s management of major, complex issues
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Report

11 June 2008

Review of the Tax Office’s administration of GST audits for large taxpayers
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Report

05 March 2008

Follow up review into the Tax Office’s implementation of agreed recommendations included in the six reports prepared by the Inspector General of Taxation between August 2003 and June 2006
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Report

25 February 2008

Review of the potential revenue bias in private binding rulings involving large complex matters
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Report

16 August 2007

Review of Tax Office management of complex issues — Case study on research and development syndicates
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Report

10 May 2007

Review of Tax Office management of complex issues — Case study on living-away-from-home allowances
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Report

24 April 2007

Review of Tax Office management of complex issues — Case study on service entity arrangements
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Report

07 August 2006

Review of Tax Office management of Part IVC litigation
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Report

28 September 2005

Review into the Tax Office’s administration of penalties and interest arising from active compliance activities
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Report

28 September 2005

Review into Tax Office audit timeframes
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Report

24 May 2005

Review of Tax Office administration of GST refunds resulting from the lodgment of credit BASs
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Report

24 May 2005

Review into the Tax Office’s small business debt collection practices
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Report

24 May 2005

Review into the Tax Office’s small business debt collection practices – Summary of submissions and evidence
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Summary of submissions

18 November 2004

Review of the remission of the general interest charge for groups of taxpayers in dispute with the Tax Office
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Report

09 February 2004

Identification of the main systemic tax administration issues and concerns facing taxpayers
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Report
Issues Paper 1
Issues Paper 2
Issues Paper 3
Issues Paper 4
Issues Paper 5

Completed Investigation Reports