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# Tax Ombudsman

The website of the Australian Tax Ombudsman

## Sitemaps

- [XML Sitemap](https://taxombudsman.gov.au/sitemap.xml): Contains all public & indexable URLs for this website.

## Posts

- [Meet the Tax Ombo](https://taxombudsman.gov.au/meet-the-tax-ombo-2/) - The Tax Ombudsman, Ruth Owen, is visiting selected capital cities in the coming months and invites you to attend a 'Meet the Ombo' event near you. These events are an opportunity to meet Ruth, hear about her work to improve the fairness of the tax system, and share your concerns and feedback on tax administration
- [Tax Ombudsman calls for fairer interest charge relief](https://taxombudsman.gov.au/review-atos-management-of-remission-of-the-general-interest-charge-tax-ombudsman/) - Media release 2 March 2026 The ATO should urgently improve the way it offers relief from interest charges on tax debts for taxpayers trying to do the right thing, Tax Ombudsman Ruth Owen has found in her latest review. “Interest charges (and the ATO’s increasing refusal to reduce or refund them) is contributing to growth
- [Meet the Tax Ombo](https://taxombudsman.gov.au/meet-the-tax-ombo/) - The Tax Ombudsman, Ruth Owen, is visiting selected capital cities in the coming months and invites you to attend a 'Meet the Ombo' event near you. These events are an opportunity to meet Ruth, hear about her work to improve the fairness of the tax system, and share your concerns and feedback on tax administration
- [Refreshed 2026 work plan](https://taxombudsman.gov.au/refreshed-2026-work-plan/) - We undertake consultation to refresh our work plan every 6 months to ensure that it remains relevant and responsive to changing environmental, social and policy priorities. Our refreshed 2025-26 work plan, released in December 2025, outlines the status of current reviews, what’s coming up next and necessary changes made to prioritise emerging reviews and to
- [Media release: Tax Ombudsman criticises the ATO over service to agents](https://taxombudsman.gov.au/review-atos-registered-agent-phone-line-and-service-offer-to-agents/) - We conducted a review into the ATO’s registered agent phone line and service offer to agents in response to increasing complaints of poor service. Registered tax agents play a vital role in the Australian tax system, representing 62% of individual taxpayers and 96% of other taxpayers. The ATO encourages registered agents to use its online
- [Combatting tax fraud –IGTO says it’s vital to ensure bank account integrity to prevent and detect Tax Identity (TaxID) fraud](https://taxombudsman.gov.au/combatting-tax-fraud-igto-says-its-vital-to-ensure-bank-account-integrity-to-prevent-and-detect-tax-identity-taxid-fraud/) - - 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. Read More
- [IGTO report identifies nine ways to improve administration of the Commissioner’s Remedial Powers (CRP) ](https://taxombudsman.gov.au/igto-report-identifies-nine-ways-to-improve-administration-of-the-commissioners-remedial-powers-crp/) - 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. Read more
- [IGTO launches ‘own initiative’ investigation into tax identity fraud - Understanding the extent of identity and financial fraud in the Australian tax system](https://taxombudsman.gov.au/igto-launches-own-initiative-investigation-into-tax-identity-fraud-understanding-the-extent-of-identity-and-financial-fraud-in-the-australian-tax-system/) - 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. Read more
- [IGTO Annual Report FY23 released](https://taxombudsman.gov.au/igto-annual-report-fy23-released/) - 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.” Read more
- [IGTO report into the Exercise of the Commissioner’s General Powers of Administration is released publicly](https://taxombudsman.gov.au/igto-report-into-the-exercise-of-the-commissioners-general-powers-of-administration/) - 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.’ Read more
- [Inspector-General of Taxation and Taxation Ombudsman releases Corporate Plan 2024-27](https://taxombudsman.gov.au/inspector-general-of-taxation-and-taxation-ombudsman-releases-corporate-plan-2024-27/) - We have published our Corporate Plan 2024-27 which sets out our vision, purpose, key activities and strategic priorities over the next four years. Read more
- [IGTO report aimed at delivering better access to justice and fairness for small business](https://taxombudsman.gov.au/igto-report-aimed-at-delivering-better-access-to-justice-and-fairness-for-small-business/) - 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.
- [FY22 Annual Report for the Inspector-General of Taxation and Taxation Ombudsman is now available](https://taxombudsman.gov.au/fy22-annual-report-for-the-inspector-general-of-taxation-and-taxation-ombudsman-is-now-available/) - 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.”
- [IGTO announces three new review investigations](https://taxombudsman.gov.au/igto-announces-three-new-review-investigations/) - 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.
- [History of the Taxpayers' Charter](https://taxombudsman.gov.au/history-of-the-taxpayers-charter-igto-encourages-you-to-share-your-views-on-how-the-charter-could-be-improved/) - 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.
- [Changing nature of taxation complaints - Inspector-General of Taxation releases FY21 Annual Report](https://taxombudsman.gov.au/fy21-annual-report/) - Karen Payne, the Inspector General of Taxation (IGTO) and Taxation Ombudsman today presented the Annual Report for her Office saying she was delighted to be able to provide details of performance and achievements from the financial year ended 30 June 2021 (FY21). “I want to highlight that the IGTO is here to help the community and improve
- [An investigation into the effectiveness of ATO communications of taxpayer’s rights – New IGTO Report](https://taxombudsman.gov.au/ato-communications-of-taxpayers-rights/) - 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.
- [Media Release – The ‘Fair and Reasonable’ test is crucial in ATO Jobkeeper enrolment deferral decisions – new IGTO report](https://taxombudsman.gov.au/the-fair-and-reasonable-test-is-crucial-in-ato-jobkeeper-enrolment-deferral-decisions-new-igto-report/) - 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).
- [IGTO canvasses key stakeholders](https://taxombudsman.gov.au/igto-canvasses-key-stakeholders/) - 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.
- [Reviews Announcement - Investigations into Undisputed Tax Debts and Death and Taxes](https://taxombudsman.gov.au/2019-review-announcement/) - 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.
- [Inspector-General of Taxation investigation and exploration of undisputed tax debts in Australia - Report released today aims to support a fairer and smarter tax system](https://taxombudsman.gov.au/undisputed-tax-debts-igt-report-released/) - 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”.
- [IGTO shines a light on ATO’s administration and management of taxpayer objections](https://taxombudsman.gov.au/igto-shines-a-light-on-atos-administration-and-management-of-taxpayer-objections/) - 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.
- [IGTO releases Death and Taxes report](https://taxombudsman.gov.au/death-and-taxes-igt-report-released/) - 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.
- [New Report highlights the importance of disputes minimisation – Inspector-General of Taxation and Taxation Ombudsman – December 2020](https://taxombudsman.gov.au/new-report-highlights-the-importance-of-disputes-minimisation-inspector-general-of-taxation-and-taxation-ombudsman-december-2020/) - 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.
- [IGT Follow up review into delayed or changed Australian Taxation Office views on significant issues – report publicly released](https://taxombudsman.gov.au/follow-up-review-delayed-or-changed-ato-views/) - 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.
- [Register of Potential Review Investigations](https://taxombudsman.gov.au/register-of-potential-investigations/) - 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.
- [Inspector-General sets the Tax Office the objective to improve objections](https://taxombudsman.gov.au/inspector-general-sets-the-tax-office-the-objective-to-improve-objections/) - 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. Read more
- [Next year’s tax reviews shortlist opens for consultation](https://taxombudsman.gov.au/next-years-tax-reviews-shortlist-opens-for-consultation-2/) - 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. 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
- [Work Program 2017 - Call for Submissions](https://taxombudsman.gov.au/2017-work-program-consultation/) - The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced the commencement of public consultation to develop his new work program for 2017.
- [IGT Annual Report 2014-15 tabled](https://taxombudsman.gov.au/2015-annual-report/) - The Inspector-General of Taxation today (23 October 2015) released his 2014-15 Annual Report.
- [Next year’s tax reviews shortlist opens for consultation ](https://taxombudsman.gov.au/next-years-tax-reviews-shortlist-opens-for-consultation/) - 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.
- [How to tell people they owe government money – Best practice principles for notifying people about debts](https://taxombudsman.gov.au/igto-and-commonwealth-ombudsman-act-ombudsmans-joint-media-about-the-publication-how-to-tell-people-they-owe-government-money-best-practice-principles-for-notifying-people-about-de/) - 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
- [Tax debt interest and account fraud top of Ombudsman’s list](https://taxombudsman.gov.au/tax-debt-interest-and-account-fraud-top-of-ombudsmans-list/) - Tax Ombudsman releases list of systemic reviews for the coming financial year. The Tax Ombudsman will review the Australian Taxation Office’s approach to tax debt interest (known as the general interest charge or GIC) and its management of compromised tax accounts in the coming year, as part of her forward work plan announced on Monday.
- [Review Announcement - An investigation into the effectiveness of ATO communications of taxpayers' rights to complain, review and appeal](https://taxombudsman.gov.au/igt-reviewing-ato-communication-of-taxpayer-rights-complain-appeal/) - 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 IGT’s 10th anniversary](https://taxombudsman.gov.au/igt-10th-anniversary/) - The Inspector-General of Taxation (IGT) celebrates 10 years of service to the Australian community this year.
- [Reviews into the ATO’s debt collection and services for tax practitioners](https://taxombudsman.gov.au/igt-reviewing-debt-collection-and-services-for-tax-practitioners/) - 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.
- [Submission to the Inquiry into Taxpayer Engagement with the Tax System](https://taxombudsman.gov.au/igt-submission-inquiry-into-taxpayer-engagement/) - 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.
- [Review into aspects of the PAYG instalments system](https://taxombudsman.gov.au/igt-reviewing-paygi-system/) - 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.
- [IGT to review GST refund verification](https://taxombudsman.gov.au/igt-reviewing-gst-refund-verification/) - 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.
- [IGT Review into the ATO’s employer obligations compliance activities – report publicly released](https://taxombudsman.gov.au/employer-obligations-audits-igt-report-released/) - 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.
- [IGT review into the Future of the Tax Profession](https://taxombudsman.gov.au/igt-reviewing-future-tax-profession/) - 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.
- [IGT review into ATO's Fraud Control Management](https://taxombudsman.gov.au/igt-reviewing-ato-fraud-control-management/) - 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.
- [Extension of time to make submissions](https://taxombudsman.gov.au/extension-of-time-submissions/) - 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.
- [Annual Report 2016-17](https://taxombudsman.gov.au/2017-annual-report/) - The Inspector-General of Taxation today (26 October 2017) released his 2016-17 Annual Report.
- [Inspector-General of Taxation welcomes new powers as part of the Government’s response to Robodebt](https://taxombudsman.gov.au/inspector-general-of-taxation-welcomes-new-powers-as-part-of-the-governments-response-to-robodebt/) - 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.”
- [60th Anniversary of the New Zealand Ombudsman](https://taxombudsman.gov.au/60th-anniversary-of-the-new-zealand-ombudsman/) - On 12 October 2022, the IGTO Ms Karen Payne attended an event to mark the 60th 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.
- [Review into ATO phone line support for registered tax and BAS agents launches](https://taxombudsman.gov.au/review-into-ato-phone-line-support-for-registered-tax-and-bas-agents-launches/) - “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."
- [IGT Annual Report 2015-16 tabled](https://taxombudsman.gov.au/2016-annual-report/) - The Inspector-General of Taxation today (31 October 2016) released his 2015-16 Annual Report.
- [IGT Review into the Taxpayers' Charter and taxpayer protections – report publicly released](https://taxombudsman.gov.au/taxpayers-charter-igt-report-released/) - The Inspector-General of Taxation’s report into the Taxpayers’ Charter and taxpayer protections has been publicly released.
- [IGT Work Program 2017 publicly announced](https://taxombudsman.gov.au/2017-work-program/) - On 31 January 2017, the Inspector-General of Taxation publicly announced his work program for 2017.
- [Submission to the Inquiry into Superannuation Guarantee non-payment](https://taxombudsman.gov.au/igt-submission-inquiry-into-superannuation-guarantee-non-payment/) - The Inspector-General of Taxation has made a submission to the Senate Economics References Committee’s Inquiry into Superannuation Guarantee non-payment.
- [IGT releases report on ATO services for tax practitioners](https://taxombudsman.gov.au/services-for-tax-practitioners-igt-report-released/) - 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.
- [Review into the ATO's employer obligations audits](https://taxombudsman.gov.au/igt-reviewing-employer-obligations-audits/) - 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.
- [IGT review into the Taxpayers’ Charter and taxpayer protections](https://taxombudsman.gov.au/igt-reviewing-taxpayers-charter/) - The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced terms of reference for his review into the Taxpayers' Charter and taxpayer protections.
- [Submission to the Standing Committee on Tax and Revenue](https://taxombudsman.gov.au/igt-submission-inquiry-into-ato-scrutiny/) - The Inspector-General of Taxation has made a submission to the House of Representatives Standing Committee on Tax and Revenue’s Inquiry into the External Scrutiny of the Australian Taxation Office. The submission is available for download from the Other publications section of this website.
- [Supplementary submission to the Standing Committee on Tax and Revenue](https://taxombudsman.gov.au/supplementary-igt-submission-inquiry-into-ato-scrutiny/) - 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.
- [Parliamentary Tax and Revenue Committee releases report on scrutiny of the ATO](https://taxombudsman.gov.au/parliamentary-committee-releases-report-on-ato-scrutiny/) - 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.
- [Review Status Update - Review into Undisputed and Uncollected Tax Debts deferred due to COVID-19](https://taxombudsman.gov.au/status-update-undisputed-tax-debts/) - The Inspector-General of Taxation and Taxation Ombudsman (IGTO) provides a status update on its investigation into undisputed tax debts.
- [Inspector-General of Taxation and Taxation Ombudsman publishes Corporate Plan 2022-25](https://taxombudsman.gov.au/inspector-general-of-taxation-and-taxation-ombudsman-publishes-corporate-plan-2022-25/) - We have published our Corporate Plan 2022-25 which sets out our vision, purpose, key activities and strategic priorities over the next four years.
- [Review Status Update – Investigation into the ATO’s Systems and Processes for dealing with Deceased Estates](https://taxombudsman.gov.au/status-update-death-and-taxes/) - The IGTO provides a status update on its Investigation into the ATO’s Systems and Processes for dealing with Deceased Estates.
- [Submission on proposed Transparency of Business Tax Debts measures](https://taxombudsman.gov.au/igt-submission-transparency-of-business-tax-debts/) - The Inspector-General of Taxation has made a submission on the proposed Transparency of Business Tax Debts measures.
- [Submission to the Inquiry into the ATO’s 2017 Annual Report](https://taxombudsman.gov.au/igt-submission-inquiry-ato-2017-annual-report/) - 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.
- [Review into the Australian Taxation Office’s use of Garnishee Notices](https://taxombudsman.gov.au/igt-reviewing-ato-garnishee-notices/) - 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.
- [Annual Report 2017-18](https://taxombudsman.gov.au/2018-annual-report/) - The Inspector-General of Taxation today (18 October 2018) released his 2017-18 Annual Report.
- [Review into the ATO's fraud control management - IGT report publicly released](https://taxombudsman.gov.au/ato-fraud-control-management-igt-report-released/) - 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.
- [Review into the ATO’s use of Garnishee Notices - IGTO report publicly released](https://taxombudsman.gov.au/ato-garnishee-notices-igt-report-released/) - 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.
- [Review into the Future of the Tax Profession – Report Publicly Released](https://taxombudsman.gov.au/future-tax-profession-igt-report-released/) - 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.
- [Corporate Plan 2019-20 to 2022-23](https://taxombudsman.gov.au/corporate-plan-fy20-fy23/) - 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.
- [Annual Report 2018-19](https://taxombudsman.gov.au/2019-annual-report/) - The Inspector-General of Taxation today (17 October 2019) released her 2018-19 Annual Report.
- [Don’t bury the lede! ATO letters getting a hard edit from the Inspector-General](https://taxombudsman.gov.au/dont-bury-the-lede-ato-letters-getting-a-hard-edit-from-the-inspector-general/) - 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.
- [Victims foot the bill for financial abuse in the tax system](https://taxombudsman.gov.au/victims-foot-the-bill-for-financial-abuse-in-the-tax-system/) - 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.
- [Inspector-General appears before JCPAA](https://taxombudsman.gov.au/igt-at-jcpaa/) - 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".
- [PAYG instalments review - IGT report publicly released](https://taxombudsman.gov.au/paygi-review-igt-report-released/) - The Inspector-General of Taxation’s report into Aspects of the Pay As You Go instalments system has been publicly released.
- [Follow up review into the ATO's implementation of agreed recommendations in five reports released between August 2009 and November 2010 – report publicly released](https://taxombudsman.gov.au/ato-implementation-agreed-recommendations-august-2009-november-2010/) - 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'.
- [IGT review of the Australian Taxation Office's administration of valuation matters – report publicly released](https://taxombudsman.gov.au/ato-valuation-igt-report-released/) - The Assistant Treasurer has released the report of the Inspector-General of Taxation's review into the ATO's administration of valuation matters.
- [IGT review into the management of tax disputes – report publicly released](https://taxombudsman.gov.au/management-of-tax-disputes-igt-report-released/) - The Assistant Treasurer has released the Inspector-General of Taxation's report, The Management of Tax Disputes.
- [IGT to handle tax complaints](https://taxombudsman.gov.au/igt-tax-complaints/) - 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).
- [IGT debt collection review – report publicly released](https://taxombudsman.gov.au/debt-collection-igt-report-released/) - 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).
- [IGT Review into the Australian Taxation Office's management of transfer pricing matters – report publicly released](https://taxombudsman.gov.au/transfer-pricing-igt-report-released/) - The Acting Assistant Treasurer has publicly released the report into the IGT’s Review into the ATO’s management of transfer pricing matters.
- [IGT to review large business & high wealth individual tax disputes](https://taxombudsman.gov.au/igt-reviewing-large-business-tax-disputes/) - 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).
- [IGT Review into the ATO's administration of penalties – report publicly released](https://taxombudsman.gov.au/administration-of-penalties-igt-report-released/) - The Acting Assistant Treasurer has publicly released the report into the IGT’s Review into the Australian Taxation Office’s Administration of Penalties.
- [IGT Annual Report 2013-14](https://taxombudsman.gov.au/2014-annual-report/) - The Inspector-General of Taxation today released his 2013-14 Annual Report.
- [Review into the ATO's administration of valuation matters](https://taxombudsman.gov.au/igt-reviewing-ato-valuation/) - 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.
- [New IGT work program – Call for submissions](https://taxombudsman.gov.au/2014-work-program-consultation/) - 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.
- [New IGT work program](https://taxombudsman.gov.au/2014-work-program/) - The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced his new work program for improving tax administration in Australia.
- [Review into the ATO's management of transfer pricing matters - Terms of reference released](https://taxombudsman.gov.au/igt-reviewing-transfer-pricing/) - 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.
- [Review into the ATO's compliance risk assessment tools – Terms of reference released](https://taxombudsman.gov.au/igt-reviewing-ato-risk-assessment-tools/) - 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.
- [Review into delayed income tax refunds, superannuation excess contributions tax and data matching – Terms of reference released](https://taxombudsman.gov.au/igt-reviewing-refunds-ect-data-matching/) - 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.
- [Review into the ATO’s administration of penalties](https://taxombudsman.gov.au/igt-reviewing-administration-of-penalties/) - 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.
- [New IGT work program announced](https://taxombudsman.gov.au/igt-2013-work-program-announced/) - The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced his new work program aimed at further improving tax administration in Australia.
- [Review of the ATO's early and alternative dispute resolution use](https://taxombudsman.gov.au/reviewing-ato-alternative-dispute-resolution/) - 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.
- [IGT announces terms of reference for review into the ATO’s use of benchmarking to target the cash economy](https://taxombudsman.gov.au/reviewing-ato-benchmarking/) - 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.
- [New IGT work program - Call for submissions](https://taxombudsman.gov.au/igt-2013-work-program-consultation/) - 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.
- [IGT announces review of SME and HWI audits](https://taxombudsman.gov.au/igt-reviewing-sme-and-hwi-audits/) - 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.
- [IGT review of the ATO's change program](https://taxombudsman.gov.au/igt-reviewing-ato-change-program/) - The Inspector-General of Taxation (IGT), Ali Noroozi, today announced submission guidelines for his review of the Australian Taxation Office's (ATO) Change Program.
- [IGT work program consultation](https://taxombudsman.gov.au/igt-2011-work-program-consultation/) - 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.
- [2011-2012 IGT work program announced](https://taxombudsman.gov.au/2012-work-program/) - 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.
- [IGT examines improvements to self assessment system](https://taxombudsman.gov.au/igt-reviewing-improvements-to-self-assessment-system/) - 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.
- [Inspector-General of Taxation announces terms of reference for review into delayed or changed ATO views](https://taxombudsman.gov.au/igt-reviewing-delayed-or-changed-ato-views/) - 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.
- [Inspector-General announces terms of reference into superannuation guarantee charge](https://taxombudsman.gov.au/igt-reviewing-superannuation-guarantee-charge/) - 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).
- [New Deputy Inspector-General of Taxation announced](https://taxombudsman.gov.au/deputy-igt-announced/) - Inspector-General of Taxation (IGT) Mr. Ali Noroozi today announced that Mr. Andrew McLoughlin had been appointed as his new Deputy.
- [Inspector-General announces terms of reference for review into the ATO's large business audit and risk review policies, procedures and practices](https://taxombudsman.gov.au/igt-reviewing-large-business-audits/) - 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.
- [IGT announces class rulings review](https://taxombudsman.gov.au/igt-reviewing-class-rulings/) - 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.
- [Inspector-General of Taxation announces terms of references for three new reviews](https://taxombudsman.gov.au/igt-announcing-three-reviews/) - 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.
- [Statement by the Inspector-General of Taxation, David Vos AM](https://taxombudsman.gov.au/statement-by-the-igt-david-vos/) - Following the announcement today by the Assistant Treasurer, the Hon Chris Bowen MP, the Inspector-General of Taxation, David Vos AM issued a statement.
- [Call for submissions on the IGT's work program](https://taxombudsman.gov.au/igt-submissions-on-2010-work-program/) - 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.
- [IGT announces new reviews](https://taxombudsman.gov.au/igt-announces-new-reviews/) - Following extensive consultation with the community, the Inspector-General of Taxation, Mr Ali Noroozi, today announced his new program of reviews into tax administration.
- [Inspector-General of Taxation announces terms of reference for review into private rulings](https://taxombudsman.gov.au/igt-reviewing-private-rulings/) - 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.
- [Inspector-General of Taxation announces terms of reference for review into the Tax Office's administration of GST audits](https://taxombudsman.gov.au/igt-reviewing-ato-gst-audits/) - 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.
- [Inspector-General of Taxation announces terms of reference for review into objections to Tax Office decisions](https://taxombudsman.gov.au/igt-reviewing-objections-to-ato-decisions/) - David Vos, Inspector-General of Taxation, today released the Terms of Reference and Consultation Plan for his review into objections to Tax Office decisions.
- [Proposed work program for the 2005-06 year](https://taxombudsman.gov.au/igt-proposed-work-program-2006/) - 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.
- [Inspector-General to examine revenue bias in private binding rulings](https://taxombudsman.gov.au/igt-reviewing-revenue-bias-in-pbrs/) - 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.
- [Inspector-general to examine ATO handling of major, complex issues](https://taxombudsman.gov.au/igt-reviewing-ato-handling-major-complex-issues/) - 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.
- [Inspector-General broadens work program for 2006](https://taxombudsman.gov.au/igt-broadens-2006-work-program/) - 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.
- [Inspector-General to examine ATO small business debt collection practices](https://taxombudsman.gov.au/review-ato-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's small business debt collection practices.
- [Proposed work program for the 6 months to December 2004](https://taxombudsman.gov.au/igt-proposed-work-program-dec-2004/) - 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.
- [Inspector-General's report on interest remission released](https://taxombudsman.gov.au/igt-report-on-interest-remission/) - 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).
- [Inspector-General to examine ATO audit practices](https://taxombudsman.gov.au/igt-reviewing-ato-audit-practices/) - 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.
- [Inspector-General to examine ATO litigation practices](https://taxombudsman.gov.au/igt-reviewing-ato-litigation-practices/) - 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.
- [United Nations General Assembly resolution on the role of the Ombudsman](https://taxombudsman.gov.au/un-resolution-role-of-ombudsman/) - 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.
- [Inspector-General of Taxation reports back](https://taxombudsman.gov.au/inspector-general-of-taxation-reports-back/) - 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.
- [Inspector-General of Taxation announces terms of reference for review of remission of general interest charge](https://taxombudsman.gov.au/review-of-remission-of-gic/) - 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.
- [Inspector-General to examine $22 billion of GST refunds](https://taxombudsman.gov.au/22-billion-of-gst-refunds/) - 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.
- [Corporate Plan FY21 – FY24](https://taxombudsman.gov.au/corporate-plan-fy21-fy24/) - The Inspector-General of Taxation and Taxation Ombudsman, Ms Karen Payne, has today released the IGTO’s Corporate Plan for FY21 – FY24.
- [Annual Report FY20](https://taxombudsman.gov.au/2020-annual-report/) - 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.
- [New Report highlights the importance of disputes minimisation – Inspector-General of Taxation and Taxation Ombudsman – December 2020](https://taxombudsman.gov.au/jobkeeper-report/) - 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.

## Pages

- [](https://taxombudsman.gov.au/) - We are here to help The Tax Ombudsman works to improve the fairness and integrity of tax and superannuation administration in Australia by: investigating and helping resolve complaints from taxpayers or tax practitioners about the administration of the Australian Taxation Office and the Taxation Practitioners Board reviewing and making recommendations on systemic issues to improve
- [Implementation updates](https://taxombudsman.gov.au/reviews/implementation-updates/) - Reviews and Reports After the completion of each systemic review, the Australian Taxation Office (ATO) develops an implementation plan setting out how and when it will implement the recommendations it has agreed to and provides quarterly progress updates. This page tracks the ATO’s progress in implementing the recommendations, including status updates and any changes to
- [Feedback](https://taxombudsman.gov.au/feedback/) - After we finalise your complaint If you are not satisfied after we have finalised your complaint, there are different options available depending on what you would like to do next. Request a reconsideration if you have new relevant information You may request a reconsideration only if you have new, relevant information that was not available during our original investigation
- [News and media](https://taxombudsman.gov.au/news-and-media/) - Event | 3 August 2026 Meet the Tax Ombo events Media release | 27 July 2026 ATO told to sharpen focus on bias risk Media release | 6 July 2026 Tax system must listen and adapt for first nations communities Interview | 17 June 2026 Tax Tales interview Newsletter | 10 June 2026 Quarterly newsletter
- [Current reviews](https://taxombudsman.gov.au/reviews/current-reviews/) - Reviews and reports Reviews underway Review: ATO engagement with First Nations taxpayers Review: ATO online services for agents Upcoming reviews Review: ATO’s administration of Director Penalty Notices
- [Other Languages](https://taxombudsman.gov.au/other-languages/) - We have information in languages other than English to help people from non-English speaking backgrounds understand the services we provide. Select your preferred language below: اللغة العربية Arabic ܐܵܬܘܿܪܵܝܵܐ Assyrian বাংলা Bengali မြန်မာဘာသာ Burmese كلداني Chaldean 正體字 Chinese Traditional 简化字 Chinese Simplified Hrvatski Croatian دری Dari كلداني Thoŋ ee Jiëëŋ Dinka فارسی Farsi Eλλŋνıĸa Greek ગુજરાતી Gujarati
- [Senate orders](https://taxombudsman.gov.au/about-us/corporate-information/senate-orders/) - About us Any of our submissions to Government that are produced in response to Senate Orders are listed in our publications search. Senate orders on agency reports On 30 May 1996 the Senate agreed to a motion requiring each Minister to table an indexed list of files created in the central office of their departments
- [Privacy impact assessment register ](https://taxombudsman.gov.au/about-us/corporate-information/privacy-impact-assessment-register/) - About us The Tax Ombudsman undertakes privacy impact assessments for all high privacy risk projects. A project may be considered a ‘high privacy risk project’ if the Tax Ombudsman reasonably considers that: "…the project involves any new or changed ways of handling personal information that are likely to have a significant impact on the privacy
- [APS Census results](https://taxombudsman.gov.au/about-us/about-us/aps-census-results/) - About us APS Census 2025 APS Census Results 2025 Tax Ombudsman census action plan 2025 APS Census 2024 APS Census Results 2024 Tax Ombudsman census action plan 2024 APS Census 2023 APS Census Results 2023 Tax Ombudsman census action plan 2023 Previous APS Census results APS Census Results 2022 APS Census results 2021 APS Census
- [Careers](https://taxombudsman.gov.au/about-us/about-us/careers/) - About us
- [Disclosure log - Documents released under Freedom of Information](https://taxombudsman.gov.au/about-us/corporate-information/disclosure-log-documents-released-under-freedom-of-information/) - About us About our disclosure log The Tax Ombudsman is required by the Freedom of Information Act 1982 to publish a disclosure log on its website. The disclosure log lists information which has been released in response to a Freedom of Information (FOI) access request. This requirement has applied since 1 May 2011. The disclosure
- [Legal Services Expenditure Statements](https://taxombudsman.gov.au/about-us/corporate-information/legal-services-expenditure-statements/) - Corporate information 2025/26 Agency’s total legal services expenditure – $29,321 Agency’s total external legal services expenditure – $29,321 2024/25 Agency’s total legal services expenditure – $11,316 Agency’s total external legal services expenditure – $11,316 2023/24 Agency’s total legal services expenditure – $68,328 Agency’s total external legal services expenditure – $68,328 2022/23 Agency’s total legal services expenditure – $156,583 Agency’s
- [News and media - Archive](https://taxombudsman.gov.au/news-and-media-archive/)
- [Supporting your clients](https://taxombudsman.gov.au/for-tax-professionals/supporting-your-clients/) - For tax professionals Reports to help understand tax debt The Tax Ombudsman has also undertaken a number of different reviews examining different aspects of the ATO’s debt collection activities. These are set out below and, together with all other public Tax Ombudsman reports. Investigation into the effectiveness of ATO communications of taxpayers’ rights to complain,
- [For tax professionals](https://taxombudsman.gov.au/for-tax-professionals/) - For tax professionals You can lodge clients' complaints You can lodge complaints about the ATO or TPB on behalf of your client. When lodging a complaint on behalf of another person, we require an authorisation from them to discuss their affairs. You will also need to complete a standard authorisation form which may be accessed
- [What can I complain about?](https://taxombudsman.gov.au/for-taxpayers/what-can-i-complain-about/) - For taxpayers Where you have made a registered complaint to the ATO or TPB and remain dissatisfied with the outcome of your complaint, you may lodge a complaint with us and request that we conduct an independent investigation. We are a free and independent service. Our investigations look to correct errors in tax administration and to achieve
- [Our people](https://taxombudsman.gov.au/about-us/about-us/) - About us Tax Ombudsman Ruth Owen CBE GAICD Ruth stepped into the Taxation Ombudsman on 15 July 2024 for a 5-year term. Ruth brings a wealth of experience in tax, public administration, complaints management and dispute resolution. She has spent more than 30 years in various senior leadership positions across the public sector in Australia
- [Work plan refresh 2026](https://taxombudsman.gov.au/reviews/work-plan/) - Reviews and reports Refreshed 2026 work plan The Tax Ombudsman undertakes systemic reviews on key topics of interest. We undertake consultation to refresh our work plan every 6 months to ensure that it remains relevant and responsive to changing environmental, social and policy priorities. We usually release a refreshed work plan in June each year; however, due to
- [Complaints snapshots](https://taxombudsman.gov.au/complaints-snapshots/) - News and Media The more we use our data, the more people we can help and ensure a fairer tax system for all. Our complaints data snapshot shows the emerging themes in complaints, who is complaining to us, what they are complaining about, and the causes and outcomes. Launched in May 2026, the complaints data snapshot and supporting insights report will be released quarterly. July 2025 - April 2026 Complaints snapshot
- [Our policies and plans](https://taxombudsman.gov.au/about-us/our-policies-and-plans/) - About us Guidelines and accountability This section provides access to key documents that outline our policies, operational plans, and governance frameworks. This page addresses documents that are published to meet the Public Governance, Performance and Accountability Act 2003 (PGPA Act). Compliance Our compliance with the PGPA Act ensures transparency and accountability in our operations. Reports
- [Lodge a complaint](https://taxombudsman.gov.au/complaints/) - Are you ready to lodge a complaint? The following three steps will help you lodge a complaint about the Australian Tax Office (ATO) and the Tax Practitioners Board (TPB) with us. Complain to the ATO or TPB You must first complain to the ATO or TPB before we can take a look into your issue.
- [Case studies](https://taxombudsman.gov.au/case-studies/) - News and Media These case studies illustrate the variety of complaints we receive from taxpayers and their representatives. Names have been changed to protect individuals’ privacy however, all case studies are real complaint investigations undertaken by the Tax Ombudsman. New case studies will be added to this page on a regular basis. Featured Case Study
- [Corporate Information](https://taxombudsman.gov.au/about-us/corporate-information/) - About us How we do it We play an important role in promoting the integrity of the tax system. We aim to set a standard by ensuring information and documentation of our own operations is recorded and made publicly accessible. The information below details a range of resources we publish to meet transparency standards or
- [Reviews and reports](https://taxombudsman.gov.au/reviews/) - 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,
- [Working with other government agencies ](https://taxombudsman.gov.au/for-tax-professionals/working-with-other-government-agencies/) - For tax professionals We value collaboration We strive to maintain good relationships with other government agencies and parliamentary committees, community groups, industry bodies, tax practitioners and non-for-profit organisations. Maintaining these relationships has a mutual benefit as it allows for effective communication, collaboration, faster conflict resolution and opens feedback channels that improve process or inform policy
- [Corporate plans and reports](https://taxombudsman.gov.au/about-us/corporate-information/corporate-plans-and-reports/) - About us Our corporate plan Every year we publish a corporate plan outlining our goals and the key activities and operating context to achieve them. Download our Corporate plan 2026 All of our corporate plans are available in our archives found on the publications search. Annual reports Our annual reports describe our activities and
- [Privacy Policy](https://taxombudsman.gov.au/privacy-policy-2/) - About this policy The Tax Ombudsman adheres to the Privacy Act 1988 (Privacy Act), which requires entities bound by the Australian Privacy Principles (APPs) to have a privacy policy.[1] This privacy policy outlines the policies and processes handling personal information by the Office of the Tax Ombudsman (OTO). Its purpose is to give you a
- [Publications](https://taxombudsman.gov.au/publications/) - Publications Document typeNone selectedAnnual ReportCase StudyCorporate PlanFeaturedGovernment SubmissionMedia ReleaseNewsOther PublicationQuarterly ReportReviewSenate OrderThought Leadership Publication yearNone selected20042005200620072008200920102011201220132014201520162017201820192020202120222022|2023202320242025 Apply No Results Found.
- [How to request information](https://taxombudsman.gov.au/about-us/corporate-information/how-to-request-information/) - About us Request for information The Freedom of Information Act 1982 (FOI Act) gives members of the public a right of access to documents of an agency and official documents of a Minister, other than exempt documents or parts of documents. Exemptions may relate to national security, material obtained in confidence, Cabinet documents, or other
- [About us](https://taxombudsman.gov.au/about-us/) - About us Our purpose The purpose of the Tax Ombudsman is to improve the fairness and integrity of taxation and superannuation administration in Australia. Our key activities In delivering against our purpose, our key activities are to: investigate and help resolve complaints from taxpayers or tax practitioners on the administration of the Australian Taxation Office
- [For taxpayers](https://taxombudsman.gov.au/for-taxpayers/) - For taxpayers Your rights as a taxpayer All taxpaying Australians are entitled to fair treatment, clear communication, timely service, and the right to question or complain about decisions made by the Australian Taxation Office (ATO) or Tax Practitioners Board (TPB). Right to be informed: You have the right to know your options if you disagree
- [Contact us](https://taxombudsman.gov.au/contact-us/) - About us Lodging a tax complaint You can lodge a tax complaint with us anytime by completing our online complaint form. If you have a tax enquiry, please contact the ATO. Writing to the Tax Ombudsman You can write to us at: Tax OmbudsmanGPO Box 551Sydney, NSW 2001 email: enquiries@taxombudsman.gov.au Media enquiries We publish all our media
- [Gifts and Benefits Register ](https://taxombudsman.gov.au/about-us/corporate-information/gifts-and-benefits-register/) - Corporate information The Tax Ombudsman encourages all officers to politely decline offers of gifts or benefits. Gifts or benefits may compromise the integrity and independence of the Tax Ombudsman agency and its officers. The Tax Ombudsman and her officers disclose all gifts and benefits received in an internal register, a version of which is published
- [Vulnerability Disclosure](https://taxombudsman.gov.au/vulnerability-disclosure-program/) - About our security vulnerability disclosure program The security of our online systems and the information they hold are our highest priority. We take every care to ensure that they are secure and up to date. However, we recognise that despite these efforts there may still be vulnerabilities. We welcome engagement from the security community and
- [Completed reviews](https://taxombudsman.gov.au/reviews/completed-reviews/) - Reviews and Reports
- [Other organisations that can help you](https://taxombudsman.gov.au/for-taxpayers/other-organisations-that-can-help-you/) - For taxpayers If you are unsure we can help you, there are other organisations that can. If we are unable to resolve your issues, we have provided a list of alternative government, non-for-profit and private sector agencies and service providers that may be able to help. Tax and legal assistance Australian Taxation Office (ATO) has
- [Copyright ](https://taxombudsman.gov.au/copyright/) - © Commonwealth of Australia 2015 Your right to use material on this website (and your obligations in using that material) will be set out in the copyright statement on the relevant material. In accordance with Australian Government policy, the Tax Ombudsman makes public sector information available on an open and reusable basis where possible. The
- [Our commitment to you](https://taxombudsman.gov.au/for-taxpayers/our-commitments-to-you/) - For taxpayers Our service We are committed to being accessible and responsive to you in providing an independent ombudsman service. Our services are based on mutual respect, cooperation and reasonableness. We will be professional and treat you with respect and courtesy at all times. Similarly, we expect you will act in a manner that is
- [Information publication scheme agency plan](https://taxombudsman.gov.au/about-us/corporate-information/information-publication-scheme-agency-plan/) - About us About the information publication scheme The Taxation Ombudsman is an agency subject to the Freedom of Information Act 1982 (FOI Act) and is required to comply with the Information Publication Scheme (IPS) provisions. This agency plan describes how the Tax Ombudsman proposes to do this as required by section 8(1) of the FOI
- [Our legislation and jurisdiction](https://taxombudsman.gov.au/about-us/legislation-jurisdiction/) - About us Our legislation The functions and powers of the Tax Ombudsman are set out in the Inspector-General of Taxation Act 2003 and certain provisions of the Ombudsman Act 1976. Both acts are available online: Inspector General of Taxation Act 2003 Ombudsman Act 1976 Our jurisdiction Our legislation empowers the Tax Ombudsman to review broad
- [Managing clients' expectations](https://taxombudsman.gov.au/for-tax-professionals/managing-clients-expectations/) - For tax professionals Complaints management resources Being informed that you owe money to the government can be a distressing and confusing experience, impacting your wellbeing. This stress is often heightened if the debt is unexpected, old, or if there is insufficient information about the debt, who to contact, or how to challenge it. Agencies are
- [Topic Page](https://taxombudsman.gov.au/topic_page/)
- [Disclaimer](https://taxombudsman.gov.au/disclaimer/) - This website is provided by the Tax Ombudsman to share information with the public for free. We update the information on our website often. We do not guarantee the information is always accurate, reliable, or up to date. We are not responsible for any problems caused by using this site or any linked sites. Users
- [Accessibility ](https://taxombudsman.gov.au/accessibility/) - The Tax Ombudsman website aims to meet the Web Content Accessibility Guidelines (WCAG 2.1) level AA. We are currently working towards making our content compliant. Where possible, we convert content into HTML, though certain files are restricted to PDF versions. Please get in touch with us if anything on this site is inaccessible to you or

## Case Studies

- [Jono: restoring trust after identity fraud](https://taxombudsman.gov.au/case-study/jono-restoring-trust-after-identity-fraud/) - Jono’s income tax records were compromised when two returns were lodged by a tax agent he had never engaged. Although the ATO cancelled these unauthorised returns, Jono’s legitimate refund was later diverted to the same unauthorised tax agent after he altered his bank account details. When Jono contacted the ATO, he was advised to reach
- [Jenny: resolving an erroneous DPN](https://taxombudsman.gov.au/case-study/jenny-resolving-an-erroneous-dpn/) - Jenny was issued a Director Penalty Notice (DPN) for $41,000, even though she had no connection to the company involved. She first became aware of the issue when lodging her tax return, after credits were automatically offset against the alleged debt. Jenny promptly lodged a DPN defence. She was able to show that she was
- [Margaret: supporting finalisation of a deceased estate](https://taxombudsman.gov.au/case-study/margaret-supporting-finalisation-of-a-deceased-estate-april-2026/) - Margaret sought to lodge her late partner’s outstanding tax returns to finalise his estate. She provided the ATO with a certified copy of the will, which named her as the authorised Legal Personal Representative (LPR). However, the ATO requested that she obtain probate. When Margaret contacted the Supreme Court, she was advised that probate was not
- [George: “Father asked for a doctor’s letter to prove he was… a father?”](https://taxombudsman.gov.au/case-study/george-father-asked-for-a-doctors-letter-to-prove-he-was-a-father/) - George approached us after receiving conflicting advice from the ATO about how he could be added as an authorised contact for his 12‑year‑old daughter. Although he provided documents confirming his parental status — including a birth certificate and Family Court orders — the ATO advised that a doctor’s statement was needed before it could recognise
- [Mei: protecting a survivor of financial abuse from unfair director penalties](https://taxombudsman.gov.au/case-study/mei-protecting-a-survivor-of-financial-abuse-from-unfair-director-penalties/) - Mei, a survivor of physical, emotional and financial abuse, was coerced by her former partner into becoming a director of a company shortly before he resigned. After leaving, he opened a bank account in the company’s name without her knowledge, carried out transactions that benefited him, and left the company owing tax debts. The ATO
- [Oliver: GIC remission win](https://taxombudsman.gov.au/case-study/oliver-gic-remission-win/) - Oliver fell behind on several years of tax lodgements after relying on incorrect information provided by an unauthorised former tax agent. As a result, approximately $185,000 of general interest change (GIC) accrued on his account. Wanting to fix the problem, Oliver contacted the ATO. During a phone call, he reasonably understood that once all outstanding
- [Maria: ATO officers don’t always understand or apply their full suite of powers, leading to worse outcomes for taxpayers.](https://taxombudsman.gov.au/case-study/maria-ato-officers-dont-always-understand-or-apply-their-full-suite-of-powers-leading-to-worse-outcomes-for-taxpayers/) - Maria had a tax debt because her ex-partner’s tax agent lodged an unauthorised and fraudulent tax return on her behalf. The ATO told her to amend her tax return if it was not correct. Maria’s financial counsellor contacted the Inspector-General of Taxation and Taxation Ombudsman about the ATO’s response. We confirmed that the ATO’s advice
- [Elaine: Temporary relief is welcome, but only extends the uncertainty.](https://taxombudsman.gov.au/case-study/elaine-temporary-relief-is-welcome-but-only-extends-the-uncertainty/) - Elaine contacted the ATO to arrange a payment plan or other type of relief for her tax debt. She told the ATO that she was a victim-survivor of domestic violence, including financial abuse, and was unable to pay her tax debt in full as she was in financial distress. The ATO officer acknowledged her situation
- [Sam: Delays in information‑sharing disadvantage child support recipients](https://taxombudsman.gov.au/case-study/sam-delays-in-information-sharing-disadvantage-child-support-recipients/) - Sam tipped off the ATO that their ex-spouse had not lodged their tax returns. The ATO applied its usual lodgement enforcement actions and sent a ‘re-engagement letter’ to the ex-spouse, who failed to comply by lodging their tax returns. Sam made further tip-offs to the ATO when the tax returns were not lodged, and the
- [Melinda: “Computer says no” - when the system keeps charging interest](https://taxombudsman.gov.au/case-study/melinda-computer-says-no-when-the-system-keeps-charging-interest/) - Melinda was subject to an ATO audit that extended for a prolonged period. As a result of the delay, shortfall interest charge (SIC) was imposed. Melinda disputed the SIC, arguing that the delay was not caused by her actions and that it was unfair for interest to accrue where she had not contributed to the
- [Alex: considering individual circumstance with GIC requests](https://taxombudsman.gov.au/case-study/alex-considering-individual-circumstance-with-gic-requests/) - A tax agent requested remission of general interest charge (GIC) for Alex. The request was based on Alex’s mental health challenges arising from pregnancy‑related complications. The initial ATO officer supported remission but did not have the required delegation, so the matter was escalated to a senior officer. The senior officer declined the remission request. In
- [Koa: when recovery isn’t possible — but clarity still matters](https://taxombudsman.gov.au/case-study/koa-when-recovery-isnt-possible-but-clarity-still-matters/) - Koa contacted our office after spending several years trying to recover unpaid superannuation from a former employer. Over time, they became increasingly distressed by what they saw as slow progress, limited information, and a lack of clear updates about what action was being taken. The employer was a corporate trustee with multiple directors and a
- [Emily: when the law is applied correctly — but the outcome still feels wrong](https://taxombudsman.gov.au/case-study/emily-when-the-law-is-applied-correctly-but-the-outcome-still-feels-wrong/) - Emily, a single parent, contacted our office after experiencing significant financial hardship following an error made when interacting with the First Home Super Saver (FHSS) scheme. Emily intended to request an FHSS determination, but instead mistakenly lodged a request for release of her superannuation. Under the FHSS scheme, released amounts are paid to the ATO
- [Taxpayer’s representative: when a “formal notice” is (sometimes) the reasonable next step](https://taxombudsman.gov.au/case-study/taxpayers-representative-when-a-formal-notice-is-sometimes-the-reasonable-next-step/) - A taxpayer’s representative contacted our office after the ATO issued formal information gathering notices (Section 353-10 of Schedule 1 to the Taxation Administration Act 1953) during an audit. They considered the ATO had moved too quickly to a formal approach and asked that the notices be withdrawn in favour of informal requests, along with an
- [Tax agent: when an agent’s health crisis led to unfair interest charges](https://taxombudsman.gov.au/case-study/tax-agent-when-an-agents-health-crisis-led-to-unfair-interest-charges/) - An otherwise compliant company was surprised to find itself facing more than $39,000 in interest charges — not because it ignored its obligations, but because its tax agent became seriously unwell. A tax agent approached us after the ATO imposed general interest charges (GIC) following the late lodgement of five years of company tax returns.
- [Zach: ensuring fairness in the objection process](https://taxombudsman.gov.au/case-study/zach-ensuring-fairness-in-the-objection-process/) - Zach approached our office after experiencing what he believed was an unfair and discouraging process during the ATO’s audit and subsequent objection regarding his 2024 self-education expense claim. Across several discussions, he outlined four concerns: whether he had been afforded procedural fairness in the objection review whether TR 2024/3 had been applied correctly, particularly regarding
- [Tax consultant: complete removal of two decades’ worth of GIC](https://taxombudsman.gov.au/case-study/tax-consultant-complete-removal-of-two-decades-worth-of-gic/) - A tax consulting firm representing a complainant approached us about a significant amount of General Interest Charges (GIC) imposed by the ATO—spanning over 20 years. The GIC had grown to more than six times the original tax liability. The taxpayer permanently left Australia in 2004 and relied on a tax agent to lodge his final
- [Tax agent: from GIC to refund](https://taxombudsman.gov.au/case-study/tax-agent-from-gic-to-refund/) - A tax agent approached us on behalf of a client who had been charged approximately $30,000 in General Interest Charges (GIC) by the ATO. The agent believed these charges were unfair. Due to incorrect income reporting in the client’s 2022 tax return, the ATO reclassified the client as a medium business taxpayer instead of a
- [Bob: credit card refunds](https://taxombudsman.gov.au/case-study/bob-credit-card-refunds/) - Bob accidentally paid his tax bill twice. By the time he realised the error, his credit card had been cancelled. When he contacted the ATO to request a refund, he was advised that it could only be processed back onto the original card — which was no longer active. The ATO cited a contractual restriction

## Publications

- [ATO told to sharpen focus on bias risk ](https://taxombudsman.gov.au/publications/ato-told-to-sharpen-focus-on-bias-risk/) - Media release. Monday, 27 July 2026 A Tax Ombudsman review has warned that unchecked bias in tax administration can have serious consequences for taxpayers, finding the Australian Taxation Office (ATO) should do more to manage the risk. The review was initiated after an investigation into historical allegations of ATO maladministration involving bias and prejudice. It examined whether the ATO’s current processes, guidance and training prevented bias or prejudice from influencing its decisions, particularly where they can significantly affect a
- [Tax system must listen and adapt for First Nations communities](https://taxombudsman.gov.au/publications/tax-system-must-listen-and-adapt-for-first-nations-communities/) - Media release. Monday, 6 July 2026 Marking the beginning of NAIDOC Week celebrations, the Tax Ombudsman has called for more accessible and culturally safe tax support for First Nations communities. Tax Ombudsman Ruth Owen said as part of her systemic review underway into ATO engagement with First Nations taxpayers, she had heard the tax system
- [Tax Tales NTAA](https://taxombudsman.gov.au/publications/tax-tales-ntaa/) - In this episode of Tax Tales from the National Tax and Accountants' Association Ltd (NTAA), Tax Ombudsman Ruth Owen, sat down with Robyn Jacobson to provide an update on recent and upcoming systemic reviews, complaints data and new website content. Watch the recording. Listen to the recording on Apple Podcasts or Spotify.
- [2026 Senate Estimates](https://taxombudsman.gov.au/publications/2026-senate-estimates/) - Opening statement from Ruth Owen, Inspector-General of Taxation and Tax Ombudsman at the 2026 Senate Estimates Thank you for the opportunity to appear before the Committee and to support the important oversight work that it performs. I was appointed to my role in July 2024. My role is to improve the fairness and integrity of
- [Quarterly newsletter – June 2026](https://taxombudsman.gov.au/publications/quarterly-newsletter-june-2026/) - Read the June edition of our quarterly newsletter. In this issue Message from the Tax Ombudsman Complaints demand up 127% First Nations review underway Systemic reviews update Tax Practitioners Survey open Read this edition Sign up to our mailing list to receive future editions.
- [Complaints snapshot July 2025 – April 2026](https://taxombudsman.gov.au/publications/complaints-snapshot-july-2025-april-2026/)
- [Plain English Complaint Fact Sheet](https://taxombudsman.gov.au/publications/plain-english-complaint-fact-sheet/) - Use our Plain English fact sheet to learn how to lodge a complaint. Plain English Fact Sheet
- [Easy Read Complaint Guides](https://taxombudsman.gov.au/publications/easy-read-complaint-guides/) - You can use our Easy Read guides to learn how to lodge a complaint. Easy Read Guide (Word Doc) Easy Read Guide (PDF)
- [Senate Continuing Order – IGT files – 1 July 2025 – 31 December 2025](https://taxombudsman.gov.au/publications/senate-continuing-order-igt-files-1-july-2025-31-december-2025/)
- [Senate Continuing Order – IGT files – 1 January 2025 – 30 June 2025](https://taxombudsman.gov.au/publications/senate-continuing-order-igt-files-1-january-2025-30-june-2025/)
- [Quarterly newsletter – March 2026](https://taxombudsman.gov.au/publications/quarterly-newsletter-march-2026/) - Read the March edition of our quarterly newsletter. In this issue GIC review calls for fairer interest charge relief Online services for agents under the microscope next Complaints update Meet the Tax Ombo near you. Read this edition Sign up to our mailing list to receive future editions.
- [Review: ATO’s management of remission of the general interest charge](https://taxombudsman.gov.au/publications/review-atos-management-of-remission-of-the-general-interest-charge/) - We conducted a review into the Australian Taxation Office’s (ATO) decision making in relation to the general interest charges (GIC) on tax debts. We undertook widespread consultation with the community and tax profession in late 2025 speaking to professional bodies, tax practitioners, financial counsellors, small business owners and individuals, to inform our review and recommendations. We thank all those who participated and provided valuable feedback through submissions, webinars and our online survey.
- [Annual Report 2024-25](https://taxombudsman.gov.au/publications/annual-report-2024-25/) - The Tax Ombudsman’s Annual Report for the financial year ending 30 June 2025 is available here on our website, as well as on the Transparency Portal which is the central storage point for publicly available corporate information for all Commonwealth bodies. Annual Report 2024/25
- [Quarterly Newsletter - December 2025](https://taxombudsman.gov.au/publications/quarterly-newsletter-december-2025/) - Read the December edition of our quarterly newsletter. In this issue Complaints snapshot ATO’s registered agent phone line Refreshed FY 25/26 work plan Update: the ATO’s management of GIC remission Christmas shutdown arrangements Sign up to our mailing list to receive future editions. Read this edition
- [Reviews: refreshed work plan FY25/26](https://taxombudsman.gov.au/publications/reviews-refreshed-work-plan-fy25-26/) - We undertake consultation to refresh our work plan every 6 months to ensure that it remains relevant and responsive to changing environmental, social and policy priorities. Our refreshed 2025-26 workplan outlines the status of current reviews, what’s coming up next and necessary changes made to prioritise emerging reviews and to align or avoid duplication with other Government reviews or bodies of work.
- [Review: ATO’s registered agent phone line and service offer to agents](https://taxombudsman.gov.au/publications/review-atos-registered-agent-phone-line-and-service-offer-to-agents/) - We conducted a review into the ATO’s registered agent phone line in response to increasing complaints of poor service. Registered tax agents play a vital role in the Australian tax system, representing 62% of individual taxpayers and 96% of other taxpayers. The ATO encourages registered agents to use its online services but, with 65% of
- [Quarterly Newsletter – September 2025 Edition](https://taxombudsman.gov.au/publications/quarterly-newsletter-september-2025-edition/) - Read the September edition of our quarterly newsletter. In this issue:- New look Tax Ombudsman- Catching up on complaints- REVIEW: ATO service to agents- REVIEW: Victim-survivors foot the bill for financial abuse within the tax system- REVIEW: Tax letters not well understood- Work plan 2025-26 released. Sign up to our mailing list to receive future
- [Tax debt interest under investigation ](https://taxombudsman.gov.au/publications/tax-debt-interest-under-investigation/) - A review of how the ATO manages the interest on unpaid tax debt is underway, with the community encouraged to have their say. The Tax Ombudsman has commenced a new review and is especially interested in looking at where taxpayers seek to have their interest charges reduced or removed (remitted) from their account when seeking
- [Identification of the main systemic tax administration issues and concerns facing taxpayers](https://taxombudsman.gov.au/publications/identification-of-the-main-systemic-tax-administration-issues-and-concerns-facing-taxpayers/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [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](https://taxombudsman.gov.au/publications/follow-up-review-into-the-tax-offices-implementation-of-agreed-recommendations-included-in-the-six-reports-prepared-by-the-inspector-general-of-taxation-between-august-2003-and-june-2006/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [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](https://taxombudsman.gov.au/publications/report-on-improvements-to-tax-administration-arising-from-the-inspector-generals-case-study-reviews-of-the-tax-offices-management-of-major-complex-issues/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [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](https://taxombudsman.gov.au/publications/follow-up-review-into-the-australian-taxation-offices-implementation-of-agreed-recommendations-included-in-the-six-reports-prepared-by-the-inspector-general-of-taxation-between-june-2006-and-october/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Report into the Australian Taxation Office's large business risk review and audit policies, procedures and practices](https://taxombudsman.gov.au/publications/report-into-the-australian-taxation-offices-large-business-risk-review-and-audit-policies-procedures-and-practices/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Follow up review into delayed or changed Australian Taxation Office views on significant issues](https://taxombudsman.gov.au/publications/follow-up-review-into-delayed-or-changed-australian-taxation-office-views-on-significant-issues/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Follow up review into the Australian Taxation Office's implementation of agreed recommendations in five reports released between August 2009 and November 2010](https://taxombudsman.gov.au/publications/follow-up-review-into-the-australian-taxation-offices-implementation-of-agreed-recommendations-in-five-reports-released-between-august-2009-and-november-2010/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [The management of tax disputes](https://taxombudsman.gov.au/publications/the-management-of-tax-disputes/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [New investigations announced soon](https://taxombudsman.gov.au/publications/new-investigations-announced-soon/) - The IGTO is currently undertaking preliminary research in relation to potential review investigation topics and will announce new investigations here soon.
- [The Exercise of the General Powers of Administration](https://taxombudsman.gov.au/publications/the-exercise-of-the-general-powers-of-administration/) - TERMS OF REFERENCE The IGTO’s investigation does not propose to examine every type of decision that may be made under the GPA, but will draw from case studies in our complaints investigation service as well as stakeholder submissions to identify and investigate particular areas raised as examples of exercise of the GPA that should be
- [The Exercise of the Commissioner’s Remedial Power](https://taxombudsman.gov.au/publications/the-exercise-of-the-commissioners-remedial-power/) - TERMS OF REFERENCE Through the IGTO’s tax complaint investigation service, it has been observed that there appears to be a lack of clarity about how issues are raised for CRP consideration and whether the processes underlying consideration of these matters are sufficiently robust to take into account consideration of relevant factors and expert stakeholder views.
- [The Australian Taxation Office’s Administration and Management of Objections – Phase 2](https://taxombudsman.gov.au/publications/the-australian-taxation-offices-administration-and-management-of-objections-phase-2/) - TERMS OF REFERENCE The IGTO’s investigation will examine the concerns raised above and seek to identify improvements to objection processes for the benefit of taxpayers and tax practitioners. Specifically, the IGTO will examine whether: the ATO’s systems and processes for receiving, allocating, considering and finalising objections are sufficiently robust to minimise undue delay; the policies
- [‘Own initiative’ investigation into tax identity fraud](https://taxombudsman.gov.au/publications/own-initiative-investigation-into-tax-identity-fraud/) - Terms of reference To investigate the ATO’s systems that prevent, detect and respond to identity and related financial fraud, and the impact of those measures on affected taxpayers and their representatives including: What controls and security measures the ATO has in place, including modifications implemented since Operation Protego, to prevent and detect identity and financial
- [Identification and management of financial abuse within the tax system](https://taxombudsman.gov.au/publications/identification-and-management-of-financial-abuse-within-the-tax-system/) - Terms of reference Our work will build on broader Parliamentary, academic and community efforts to combat financial abuse and support victim-survivors. Our review will examine concerns raised though our complaint investigation service and by key stakeholders to seek to identify improvements in detecting and managing instances of financial abuse within the tax system. Importantly we
- [Information flyer – for tax professionals](https://taxombudsman.gov.au/publications/information-flyer-for-tax-professionals/) - Download a printable flyer with information for tax professionals.
- [Information flyer – for taxpayers](https://taxombudsman.gov.au/publications/information-flyer-for-tax-payers/) - Download a copy of our printable flyer with information for taxpayers.
- [Corporate Plan FY26-FY29](https://taxombudsman.gov.au/publications/corporate-plan-fy26-fy29/) - This Plan builds on the considerable progress we made as an agency in the last 12 months, my first as the agency head. While we have changed our brand to the Tax Ombudsman – to increase the community’s awareness and understanding of what we do – our purpose, ambitions and goals remain the same. We
- [Feedback on ATO vulnerability framework](https://taxombudsman.gov.au/publications/feedback-on-ato-vulnerability-framework/) - The Tax Ombudsman welcomes the opportunity to provide feedback on the ATO’s draft Vulnerability Framework. We have been aware of the ATO’s work in this area over the past year and have had the benefit of early insights and briefings as the framework has been developed.
- [Corporate Plan FY25 – FY28](https://taxombudsman.gov.au/publications/corporate-plan-fy25-fy28/) - We are currently working on the HTML version of our Corporate Plan. In the meantime, you can download a PDF copy. Download the Coporate Plan FY25-28
- [Submission to the Inquiry into Superannuation Guarantee non-payment](https://taxombudsman.gov.au/publications/submission-to-the-inquiry-into-superannuation-guarantee-non-payment/) - 1. Introduction The Inspector-General of Taxation (IGT) welcomes the opportunity to make a submission to the Senate Economics References Committee's (the Committee) Inquiry into the impact of non-payment of the Superannuation Guarantee (Inquiry). 1.2 The Superannuation Guarantee (SG) system is one of the key components of Australia's retirement income policy and complements the age pension and voluntary
- [International Ombudsman Institute (IOI) Webinar: Covid-19 and the Ombudsman – Rising to the Challenge of a Pandemic](https://taxombudsman.gov.au/publications/international-ombudsman-institute-ioi-webinar-covid-19-and-the-ombudsman-rising-to-the-challenge-of-a-pandemic/) - The IGTO attended a global webinar hosted by the IOI that discussed the way Ombuds institutions around the globe have adapted and responded to the enormous social and economic problems generated by the COVID-19 pandemic. It was also an opportunity for the IGTO to share our experiences with our international counterparts. The Inspector-General of Taxation
- [Acuity Magazine Podcast interview with the IGTO](https://taxombudsman.gov.au/publications/acuity-magazine-podcast-interview-with-the-igto/) - Aly Garrett, FCA interviews the Inspector-General of Taxation and Taxation Ombudsman (IGTO), Karen Payne, on behalf of CA ANZ’s Acuity magazine. The podcast - “Investigative roles of the Inspector-General of Taxation” explores the role the IGTO plays in investigating tax complaints, how you can be audited without knowing you are being audited (the assistance the
- [Former IGT Valedictory Speech](https://taxombudsman.gov.au/publications/former-igt-valedictory-speech/) - On 4 October 2018, the former IGT delivered his valedictory speech at an event in Melbourne hosted by Arnold Bloch Leibler. Thank you for those kind words and for generously hosting this event, Mark. It means a great deal to me. Mark has provided me with sage advice at times and has been an advocate
- [Presentation to the 13th International Conference on Tax Administration](https://taxombudsman.gov.au/publications/presentation-to-the-13th-international-conference-on-tax-administration/) - On 5 April 2018, the former IGT delivered a plenary presentation to the 13th International Conference on Tax Administration hosted by the University of New South Wales. Ensuring appropriate revenue authority scrutiny in the age of the sharing economy Introduction Thank you for the invitation to speak to you today. It is always a pleasure
- [Closing address to the Future of the Tax Profession Symposium](https://taxombudsman.gov.au/publications/closing-address-to-the-future-of-the-tax-profession-symposium/) - On 23 November 2017, the former IGT delivered the closing address to the Future of the Tax Profession Symposium hosted by La Trobe University and Edith Cowan University. Introduction Thank you for the invitation to deliver the closing address of this Symposium. It is a timely gathering and the discussions today have highlighted the importance
- [International Bureau of Fiscal Documentation Report Australia](https://taxombudsman.gov.au/publications/international-bureau-of-fiscal-documentation-report-australia/) - The protection of taxpayer rights in Australia Report for the International Bureau of Fiscal Documentation December 2015 Foreword I am pleased to present this report, on the status of taxpayer rights in Australia, which was undertaken at the request of the International Bureau of Fiscal Documentation (IBFD). The protection of taxpayer rights is fundamental to
- [IGT's 10th Anniversary Booklet](https://taxombudsman.gov.au/publications/igts-10th-anniversary-booklet/) - The Inspector-General of Taxation celebrated 10 years of service to the Australian community in 2013. To mark this occasion, the IGT released a booklet which provided the community with a simple and easy to understand guide about the IGT office and its functions at the time. About us The Inspector-General of Taxation (IGT) is an
- [When is the Commissioner of Taxation required to give a taxpayer reasons?...Understanding a Taxpayer's Rights](https://taxombudsman.gov.au/publications/when-is-the-commissioner-of-taxation-required-to-give-a-taxpayer-reasons-understanding-a-taxpayers-rights/) - The IGTO has prepared a thought leadership article on when the law imposes an obligation on the Commissioner of Taxation to provide taxpayers with reasons for decisions. This thought leadership articles examines the circumstances in which a taxpayer has a statutory right to receive reasons from the Commissioner of Taxation. It is important for taxpayers
- [A brief history of the Taxpayers’ Charter](https://taxombudsman.gov.au/publications/a-brief-history-of-the-taxpayers-charter/) - This thought-leadership paper draws upon previously published IGTO, Auditor-General and Parliamentary Committee reports to present the history and development of the Taxpayers' Charter. It aims to provide stakeholders with the historical context of the Charter to inform future engagements with the ATO on the issue. In the July 1993 edition of Taxation in Australia, the then
- [Australian Tax Law Bulletin: When is the Commissioner of Taxation required to give a taxpayer reasons?](https://taxombudsman.gov.au/publications/australian-tax-law-bulletin-when-is-the-commissioner-of-taxation-required-to-give-a-taxpayer-reasons/) - The IGTO's thought leadership article was published in the July 2021 edition of Australian Tax Law Bulletin (Vol 5, No 9). The full edition, and prior editions, may be accessed via LexisNexis.
- [Accountants Daily Podcast interview with the IGTO](https://taxombudsman.gov.au/publications/accountants-daily-podcast-interview-with-the-igto/) - Philip King interviews the Inspector-General of Taxation and Taxation Ombudsman (IGTO), Karen Payne, for Accountants Daily. The podcast discusses some key data and statistics from the IGTO’s Interim Report into the Australian Taxation Office’s administration and management of objections. 
- [2022 Australasian and Pacific Ombudsman Region Conference](https://taxombudsman.gov.au/publications/2022-australasian-and-pacific-ombudsman-region-conference/) - The IGTO attended a conference held by the Australasian Pacific Ombudsman Region (APOR) on 13 October 2022 and its 34th annual Members’ meeting on 14 October 2022 in Wellington, New Zealand. Communiqué of the APOR conference and 34th Members’ meeting 13 and 14 October 2022 The Australasian Pacific Ombudsman Region (APOR) held a conference on 13
- [International Comparison of Taxpayer Rights](https://taxombudsman.gov.au/publications/international-comparison-of-taxpayer-rights/) - The IGTO has written a thought leadership paper for The Tax Institute which examines the framework for the protection of taxpayers' rights across a range of jurisdictions. The paper draws upon research and survey results published by the International Bureau of Fiscal Documentation. Members of The Tax Institute can also access a version of the
- [IGTO Presentation at The Tax Summit 2022](https://taxombudsman.gov.au/publications/igto-presentation-at-the-tax-summit-2022/) - On 20 October 2022, the IGTO delivered a presentation at The Tax Institute's Tax Summit 2022. A copy of the IGTO's slide deck is available for download below.
- [Tax Complaints can assist to improve tax administration](https://taxombudsman.gov.au/publications/tax-complaints-can-assist-to-improve-tax-administration/) - The IGTO has written a thought leadership article for Charted Accountants Australia and New Zealand (CAANZ) highlighting the important role that tax complaints can play in improving the administration of the tax system. The article also examines some aspects of the Australian Taxation Office's new charter - Our Charter. The article has been published on the
- [Taxation in a Brave New World](https://taxombudsman.gov.au/publications/taxation-in-a-brave-new-world/) - This paper examines the role of statutory interpretation in tax administration, particularly in areas where statutes seemingly impose conflicting duties and responsibilities. It explores the role and adequacy of statutory frameworks to inform decision making, particular in the exercise of discretions and discusses the benefits of implementing a principal or overriding objective, a suite of
- [Journal article: Principles of Good Tax Administration](https://taxombudsman.gov.au/publications/journal-article-principles-of-good-tax-administration/) - This article focuses on the importance of good tax administration and what it takes to deliver good public administration within the context of the Australian tax system. As the Inspector-General of Taxation and Taxation Ombudsman (IGTO), I see many examples of where tax administration goes wrong. I am keen to start 2025 with a renewed
- [Tax and Super Australia Podcast and Interview with the IGTO](https://taxombudsman.gov.au/publications/tax-and-super-australia-podcast-and-interview-with-the-igto/) - John Jeffreys (Tax Counsel, Tax and Super Australia) interviews the IGTO, Karen Payne, about the role and work of the office of the Inspector-General of Taxation and Taxation Ombudsman. John Jeffreys (Tax Counsel, Tax and Super Australia) interviews the IGTO, Karen Payne, about the role and work of the office of the Inspector-General of Taxation
- [The Role of Inspector-General of Taxation in Australia](https://taxombudsman.gov.au/publications/the-role-of-inspector-general-of-taxation-in-australia/) - In November 2015, the former IGT delivered a paper at the International Conference on Taxpayer Rights held in Washington DC. 1. Introduction Revenue authorities are, by necessity, in the very unique position of being monopoly service providers to the community. Moreover, taxpayers do not benefit directly from the taxes that these authorities collect from them.
- [Senate Order on Departmental and Agency Contracts Listing - 1 July 2012 – 30 June 2013](https://taxombudsman.gov.au/publications/senate-order-on-departmental-and-agency-contracts-listing-1-july-2012-30-june-2013/)
- [Senate Order on Departmental and Agency Contracts Listing - 1 July 2013 – 30 June 2014](https://taxombudsman.gov.au/publications/senate-order-on-departmental-and-agency-contracts-listing-1-july-2013-30-june-2014/)
- [Senate Order on Departmental and Agency Contracts Listing - 1 January 2014 – 31 December 2014](https://taxombudsman.gov.au/publications/senate-order-on-departmental-and-agency-contracts-listing-1-january-2014-31-december-2014/)
- [Senate Order on Departmental and Agency Contracts Listing - 1 July 2014 – 30 June 2015](https://taxombudsman.gov.au/publications/senate-order-on-departmental-and-agency-contracts-listing-1-july-2014-30-june-2015/)
- [Senate Order on Departmental and Agency Contracts Listing - 1 January 2015 – 31 December 2015](https://taxombudsman.gov.au/publications/senate-order-on-departmental-and-agency-contracts-listing-1-january-2015-31-december-2015/)
- [Senate Order on Departmental and Agency Contracts Listing - 1 July 2015 – 30 June 2016](https://taxombudsman.gov.au/publications/senate-order-on-departmental-and-agency-contracts-listing-1-july-2015-30-june-2016/)
- [Senate Order on Non-Corporate Commonwealth Entity Contracts Listing - 1 January 2016 - 31 December 2016](https://taxombudsman.gov.au/publications/senate-order-on-non-corporate-commonwealth-entity-contracts-listing-1-january-2016-31-december-2016/)
- [Senate Order on Non-Corporate Commonwealth Entity Contracts Listing – 1 July 2016 – 30 June 2017](https://taxombudsman.gov.au/publications/senate-order-on-non-corporate-commonwealth-entity-contracts-listing-1-july-2016-30-june-2017/)
- [Senate Order on Non-Corporate Commonwealth Entity Contracts Listing – 1 January 2017 to 31 December 2017](https://taxombudsman.gov.au/publications/senate-order-on-non-corporate-commonwealth-entity-contracts-listing-1-january-2017-to-31-december-2017/)
- [Senate Order on Non-Corporate Commonwealth Entity Contracts – 1 July 2017 to 30 June 2018](https://taxombudsman.gov.au/publications/senate-order-on-non-corporate-commonwealth-entity-contracts-1-july-2017-to-30-june-2018/)
- [Senate Order on Non-Corporate Commonwealth Entity Contracts - 1 January 2018 to 31 December 2018](https://taxombudsman.gov.au/publications/senate-order-on-non-corporate-commonwealth-entity-contracts-1-january-2018-to-31-december-2018/)
- [Senate Order on Non-Corporate Commonwealth Entity Contracts - 1 July 2018 to 30 June 2019](https://taxombudsman.gov.au/publications/senate-order-on-non-corporate-commonwealth-entity-contracts-1-july-2018-to-30-june-2019/)
- [Senate Order on Non-Corporate Commonwealth Entity Contracts – 1 January 2019 to 31 December 2019](https://taxombudsman.gov.au/publications/senate-order-on-non-corporate-commonwealth-entity-contracts-1-january-2019-to-31-december-2019/)
- [Senate Order on Non-Corporate Commonwealth Entity Contracts – 1 July 2019 to 30 June 2020](https://taxombudsman.gov.au/publications/senate-order-on-non-corporate-commonwealth-entity-contracts-1-july-2019-to-30-june-2020/)
- [Senate Order on Non-Corporate Commonwealth Entity Contracts – 1 January 2020 to 31 December 2020](https://taxombudsman.gov.au/publications/senate-order-on-non-corporate-commonwealth-entity-contracts-1-january-2020-to-31-december-2020/)
- [Senate Order on Non-Corporate Commonwealth Entity Contracts – 1 July 2020 to 30 June 2021](https://taxombudsman.gov.au/publications/senate-order-on-non-corporate-commonwealth-entity-contracts-1-july-2020-to-30-june-2021/)
- [Senate Order on Non-Corporate Commonwealth Entity Contracts – 1 January 2021 – 31 December 2021](https://taxombudsman.gov.au/publications/senate-order-on-non-corporate-commonwealth-entity-contracts-1-january-2021-31-december-2021/)
- [Senate Order on Non-Corporate Commonwealth Entity Contracts – 1 July 2021 – 30 June 2022](https://taxombudsman.gov.au/publications/senate-order-on-non-corporate-commonwealth-entity-contracts-1-july-2021-30-june-2022/)
- [Senate Order on Non-Corporate Commonwealth Entity Contracts – 1 January 2022 – 31 December 2022](https://taxombudsman.gov.au/publications/senate-order-on-non-corporate-commonwealth-entity-contracts-1-january-2022-31-december-2022/)
- [Senate Order on Non-Corporate Commonwealth Entity Contracts – 1 January 2023 – 31 December 2023](https://taxombudsman.gov.au/publications/senate-order-on-non-corporate-commonwealth-entity-contracts-1-january-2023-31-december-2023/)
- [Senate Order on Non-Corporate Commonwealth Entity Contracts – 1 July 2022 – 30 June 2023](https://taxombudsman.gov.au/publications/senate-order-on-non-corporate-commonwealth-entity-contracts-1-july-2022-30-june-2023/)
- [Senate Order on Non-Corporate Commonwealth Entity Contracts – 1 July 2023 – 30 June 2024](https://taxombudsman.gov.au/publications/senate-order-on-non-corporate-commonwealth-entity-contracts-1-july-2023-30-june-2024/)
- [Senate Order on Non-Corporate Commonwealth Entity Contracts – 1 January 2024 – 31 December 2024](https://taxombudsman.gov.au/publications/senate-order-on-non-corporate-commonwealth-entity-contracts-1-january-2024-31-december-2024/)
- [Senate Continuing Order - IGT files - 1 January 2014 - June 2014](https://taxombudsman.gov.au/publications/senate-continuing-order-igt-files-1-january-2014-june-2014/) - The Inspector-General of Taxation has not created any relevant files in the period 1 January 2014 to June 2014.
- [Senate Continuing Order - IGT files - 1 January 2015 - 30 June 2015](https://taxombudsman.gov.au/publications/senate-continuing-order-igt-files-1-january-2015-30-june-2015/)
- [Senate Continuing Order - IGT files - 1 July 2015 - 31 December 2015](https://taxombudsman.gov.au/publications/senate-continuing-order-igt-files-1-july-2015-31-december-2015/) - The Inspector-General of Taxation has not created any relevant files in the period 1 July 2015 to 31 December 2015.
- [Senate Continuing Order - IGT files - 1 January 2016 - 30 June 2016](https://taxombudsman.gov.au/publications/senate-continuing-order-igt-files-1-january-2016-30-june-2016/) - The Inspector-General of Taxation has not created any relevant files in the period 1 January 2016 to 30 June 2016.
- [Senate Continuing Order - IGT files - 1 July 2016 - 31 December 2016](https://taxombudsman.gov.au/publications/senate-continuing-order-igt-files-1-july-2016-31-december-2016/)
- [Senate Continuing Order - IGT files - 1 January 2017 - 30 June 2017](https://taxombudsman.gov.au/publications/senate-continuing-order-igt-files-1-january-2017-30-june-2017/)
- [Senate Continuing Order - IGT files - 1 July 2017 - 31 December 2017](https://taxombudsman.gov.au/publications/senate-continuing-order-igt-files-1-july-2017-31-december-2017/)
- [Senate Continuing Order - IGT files - 1 January 2018 to 30 June 2018](https://taxombudsman.gov.au/publications/senate-continuing-order-igt-files-1-january-2018-to-30-june-2018/)
- [Senate Continuing Order - IGT files - 1 July 2018 to 31 December 2018](https://taxombudsman.gov.au/publications/senate-continuing-order-igt-files-1-july-2018-to-31-december-2018/)
- [Senate Continuing Order - IGT files - 1 January 2019 to 30 June 2019](https://taxombudsman.gov.au/publications/senate-continuing-order-igt-files-1-january-2019-to-30-june-2019/)
- [Senate Continuing Order - IGT files - 1 July 2019 to 31 December 2019](https://taxombudsman.gov.au/publications/senate-continuing-order-igt-files-1-july-2019-to-31-december-2019/)
- [Senate Continuing Order - IGT files - 1 January 2020 to 30 June 2020](https://taxombudsman.gov.au/publications/senate-continuing-order-igt-files-1-january-2020-to-30-june-2020/)
- [Senate Continuing Order - IGT files - 1 July 2020 to 31 December 2020](https://taxombudsman.gov.au/publications/senate-continuing-order-igt-files-1-july-2020-to-31-december-2020/)
- [Senate Continuing Order – IGT files – 1 January 2021 to 30 June 2021](https://taxombudsman.gov.au/publications/senate-continuing-order-igt-files-1-january-2021-to-30-june-2021/)
- [Senate Continuing Order – IGT files – 1 July 2021 to 31 December 2021](https://taxombudsman.gov.au/publications/senate-continuing-order-igt-files-1-july-2021-to-31-december-2021/)
- [Senate Continuing Order – IGT files – 1 January 2022 to 30 June 2022](https://taxombudsman.gov.au/publications/senate-continuing-order-igt-files-1-january-2022-to-30-june-2022/)
- [Senate Continuing Order – IGT files – 1 July 2022 to 31 December 2022](https://taxombudsman.gov.au/publications/senate-continuing-order-igt-files-1-july-2022-to-31-december-2022/)
- [Senate Continuing Order – IGT files – 1 January 2023 to 30 June 2023](https://taxombudsman.gov.au/publications/senate-continuing-order-igt-files-1-january-2023-to-30-june-2023/)
- [Senate Continuing Order – IGT files – 1 July 2023 to 31 December 2023](https://taxombudsman.gov.au/publications/senate-continuing-order-igt-files-1-july-2023-to-31-december-2023/)
- [IGTO’s Opening Statement at the Budget Estimates 2020-21 Hearing (June 2021)](https://taxombudsman.gov.au/publications/igtos-opening-statement-at-the-budget-estimates-2020-21-hearing-june-2021/) - The IGTO appeared before the Senate Economics Legislation Committee Budget Estimates Hearing 2020-21 on 1 June 2021. The IGTO’s opening statement can be downloaded in PDF format. A transcript of the hearing will be available from the Committee’s website via the Australian Parliament in due course.
- [Inquiry into Treasury Laws Amendment (Your Future, Your Super) Bill 2021 [Provisions]](https://taxombudsman.gov.au/publications/inquiry-into-treasury-laws-amendment-your-future-your-super-bill-2021-provisions/) - On 16 March 2021, the IGTO lodged a submission to assist the Committee in its Inquiry into Treasury Laws Amendment (Your Future, Your Super) Bill 2021 [Provisions].
- [Inquiry into the National Consumer Credit Protection Amendment (Supporting Economic Recovery) Bill 2020](https://taxombudsman.gov.au/publications/inquiry-into-the-national-consumer-credit-protection-amendment-supporting-economic-recovery-bill-2020/) - On 2 February 2021, the IGTO lodged a submission to assist the Committee in its Inquiry into the National Consumer Credit Protection Amendment (Supporting Economic Recovery) Bill 2020.
- [Inquiry into the Treasury Laws Amendment (2020 Measures No 4) Bill 2020](https://taxombudsman.gov.au/publications/inquiry-into-the-treasury-laws-amendment-2020-measures-no-4-bill-2020/) - On 10 November 2020, the IGTO lodged a submission to assist the Committee in its Inquiry into the Treasury Laws Amendment (2020 Measures No 4) Bill 2020.
- [Inquiry into the Foreign Investment Reform (Protecting Australia's National Security) Bill 2020 and Foreign Acquisitions and Takeovers Fees Imposition Amendment Bill 2020 [Provisions]](https://taxombudsman.gov.au/publications/inquiry-into-the-foreign-investment-reform-protecting-australias-national-security-bill-2020-and-foreign-acquisitions-and-takeovers-fees-imposition-amendment-bill-2020-provisions/) - On 10 November 2020, the IGTO lodged a submission to assist the Committee in its Inquiry into the Foreign Investment Reform (Protecting Australia's National Security) Bill 2020 and Foreign Acquisitions and Takeovers Fees Imposition Amendment Bill 2020 [Provisions].
- [IGTO’s Opening Statement at the Budget Estimates 2020-21 Hearing (October 2020)](https://taxombudsman.gov.au/publications/igtos-opening-statement-at-the-budget-estimates-2020-21-hearing-october-2020/) - The IGTO appeared before the Senate Economics Legislation Committee Budget Estimates Hearing 2020-21 on 26 October 2020. The IGTO’s opening statement can be downloaded in PDF format. A transcript of the hearing will be available from the Committee’s website via the Australian Parliament in due course.
- [Submission to the Inquiry into Treasury Laws Amendment (Self Managed Super Funds) Bill 2020](https://taxombudsman.gov.au/publications/submission-to-the-inquiry-into-treasury-laws-amendment-self-managed-super-funds-bill-2020/) - On 16 September 2020, the IGTO lodged a submission to assist the Committee in its Inquiry into the Treasury Laws Amendment (Self Managed Superannuation Funds) Bill 2020.
- [Senate Economics Legislation Committee's Inquiry into the IGTO's performance](https://taxombudsman.gov.au/publications/senate-economics-legislation-committees-inquiry-into-the-igtos-performance/) - The Inspector-General of Taxation and Taxation Ombudsman (IGTO) welcomes the tabling and release of the report by the Senate Economics Legislation Committee on 17 June 2020 - the Performance of the Inspector-General of Taxation. The Committee’s final report, as tabled in Parliament in June 2020 can be found at the Committee’s website. The Committee makes 16
- [Submissions on Performance of the IGTO](https://taxombudsman.gov.au/publications/submissions-on-performance-of-the-igto/) - On Thursday 1 August 2019, the Senate Economics Legislation Committee resolved to conduct an Inquiry into the performance of the Inspector-General of Taxation and Taxation Ombudsman (IGTO). The IGTO lodged a submission and supplementary submission to the Committee for its consideration on 30 August 2019 and 27 November 2019.
- [Submission on proposed Disclosure of Business Tax Debts Measures](https://taxombudsman.gov.au/publications/submission-on-proposed-disclosure-of-business-tax-debts-measures/) - In August 2019, the IGTO made submissions to the Senate Economics Legislation Committee’s Inquiry into the Treasury Laws Amendment (2019 Tax Integrity And Other Measures No. 1) Bill 2019 and the Government consultation on the associated exposure draft legislative instrument.
- [IGTO Quarterly Reporting Pack Quarter 1, 2019-2020](https://taxombudsman.gov.au/publications/igto-quarterly-reporting-pack-quarter-1-2019-2020/)
- [IGTO Quarterly Reporting Pack Quarter 2, 2019-2020](https://taxombudsman.gov.au/publications/igto-quarterly-reporting-pack-quarter-2-2019-2020/) - test
- [IGTO Quarterly Reporting Pack Quarter 3, 2019-2020](https://taxombudsman.gov.au/publications/igto-quarterly-reporting-pack-quarter-3-2019-2020/)
- [IGTO Quarterly Reporting Pack Quarter 4, 2019-2020](https://taxombudsman.gov.au/publications/igto-quarterly-reporting-pack-quarter-4-2019-2020/)
- [IGTO Quarterly Reporting Pack Quarter 1, 2020-2021](https://taxombudsman.gov.au/publications/igto-quarterly-reporting-pack-quarter-1-2020-2021/)
- [IGTO Quarterly Reporting Pack Quarter 2, 2020-2021](https://taxombudsman.gov.au/publications/igto-quarterly-reporting-pack-quarter-2-2020-2021/)
- [IGTO Quarterly Reporting Pack Quarter 3, 2020-2021](https://taxombudsman.gov.au/publications/igto-quarterly-reporting-pack-quarter-3-2020-2021/)
- [IGTO Quarterly Reporting Pack Quarter 4, 2020-2021](https://taxombudsman.gov.au/publications/igto-quarterly-reporting-pack-quarter-4-2020-2021/)
- [IGTO Quarterly Reporting Pack Quarter 1, 2021-2022](https://taxombudsman.gov.au/publications/igto-quarterly-reporting-pack-quarter-1-2021-2022/)
- [IGTO Quarterly Reporting Pack Quarter 2, 2021-2022](https://taxombudsman.gov.au/publications/igto-quarterly-reporting-pack-quarter-2-2021-2022/)
- [IGTO Quarterly Reporting Pack Quarter 3, 2021-2022](https://taxombudsman.gov.au/publications/igto-quarterly-reporting-pack-quarter-3-2021-2022/)
- [IGTO Quarterly Reporting Pack Quarter 4, 2021-2022](https://taxombudsman.gov.au/publications/igto-quarterly-reporting-pack-quarter-4-2021-2022/)
- [IGTO Quarterly Reporting Pack Quarter 1, 2022-2023](https://taxombudsman.gov.au/publications/igto-quarterly-reporting-pack-quarter-1-2022-2023/)
- [IGTO Quarterly Reporting Pack Quarter 2, 2022-2023](https://taxombudsman.gov.au/publications/igto-quarterly-reporting-pack-quarter-2-2022-2023/)
- [IGTO Quarterly Reporting Pack Quarter 3, 2022-2023](https://taxombudsman.gov.au/publications/igto-quarterly-reporting-pack-quarter-3-2022-2023/)
- [IGTO Quarterly Reporting Pack Quarter 4, 2022-2023](https://taxombudsman.gov.au/publications/igto-quarterly-reporting-pack-quarter-4-2022-2023/)
- [Submission to the Inquiry into the Commissioner of Taxation Annual Report 2018-19](https://taxombudsman.gov.au/publications/submission-to-the-inquiry-into-the-commissioner-of-taxation-annual-report-2018-19/) - On 8 May 2020, the IGTO lodged a submission to assist the Committee in its Inquiry into the Commissioner of Taxation Annual Report 2018-19. Following our appearance at a public hearing before the Committee, we lodged a supplementary submission on 13 August 2020. The Committee has also published the IGTO’s opening statement which was tabled at
- [Submission to the Inquiry into the Tax Treatment of Employee Share Schemes](https://taxombudsman.gov.au/publications/submission-to-the-inquiry-into-the-tax-treatment-of-employee-share-schemes/) - On 23 April 2020, the IGTO lodged a submission to assist the Committee in its Inquiry into the Tax Treatment of Employee Share Schemes. Following our appearance at a public hearing before the Committee, we lodged a supplementary submission on 14 July 2020.
- [Submission to the Inquiry into the Development of the Australian Corporate Bond Market](https://taxombudsman.gov.au/publications/submission-to-the-inquiry-into-the-development-of-the-australian-corporate-bond-market/) - On 17 April 2020, the IGTO lodged a submission to assist the Committee in its Inquiry into the Development of the Australian Corporate Bond Market. Following our appearance at a public hearing before the Committee, we lodged a supplementary submission on 19 November 2020.
- [Submission to the Inquiry into the ATO’s 2017 Annual Report](https://taxombudsman.gov.au/publications/submission-to-the-inquiry-into-the-atos-2017-annual-report/) - Introduction The Inspector-General of Taxation (IGT) welcomes the opportunity to make a submission to the House of Representatives Standing Committee on Tax and Revenue's (Committee) Inquiry into the 2016-17 Annual Report of the Australian Taxation Office (Inquiry). The role of the IGT includes addressing complaints about the administrative actions of Australian Taxation Office (ATO) and the Tax
- [Submission to the Inquiry into Taxpayer Engagement with the Tax System](https://taxombudsman.gov.au/publications/submission-to-the-inquiry-into-taxpayer-engagement-with-the-tax-system/) - 1. Introduction 1.1 The Inspector-General of Taxation (IGT) welcomes the opportunity to make a submission to the House of Representatives Standing Committee on Tax and Revenue’s (Committee) Inquiry into Taxpayer Engagement with the Tax System (Inquiry). 1.2 It is widely acknowledged that the willing engagement of taxpayers in the tax system is a key driver for voluntary
- [Submission to the Standing Committee on Tax and Revenue](https://taxombudsman.gov.au/publications/submission-to-the-standing-committee-on-tax-and-revenue/) - Executive Summary The IGT welcomes the opportunity to make submission to the House of Representatives Standing Committee on Tax and Revenue (the Committee) to assist in its Inquiry into the External Scrutiny of the Australian Taxation Office (ATO). As the Committee has previously found, an examination of the Australian Government scrutiny landscape shows that the ATO is
- [Supplementary Submission to the Standing Committee on Tax and Revenue](https://taxombudsman.gov.au/publications/supplementary-submission-to-the-standing-committee-on-tax-and-revenue/) - Introduction 1.1 This is a supplementary submission of the Inspector-General of Taxation (IGT) to the House of Representatives Standing Committee on Tax and Revenue's (Committee) Inquiry into the External Scrutiny of the Australian Taxation Office (Inquiry). The IGT has previously provided the Committee with a submission that details the response to the Committee's terms of reference (the
- [Submission to the Inquiry into Housing Affordability and Supply in Australia](https://taxombudsman.gov.au/publications/submission-to-the-inquiry-into-housing-affordability-and-supply-in-australia/) - On 27 September 2021, the IGTO lodged a submission to assist the House of Representatives Standing Committee on Tax and Revenue with its Inquiry into Housing Affordability and Supply in Australia. The submission sets out our insights drawn from tax complaint investigations we have undertaken in relation to the administration of the First Home Super Saver
- [A brief for the Joint Committee of Public Accounts and Audit](https://taxombudsman.gov.au/publications/a-brief-for-the-joint-committee-of-public-accounts-and-audit/) - Background In its recent report of the annual hearing with the Commissioner of Taxation, the Joint Committee of Public Accounts and Audit (JCPAA) expressed an interest in understanding the public consultation process undertaken by the Inspector-General of Taxation (IGT) to develop his work program. Specifically, paragraph 5.13 of that report states: The Committee is interested
- [Submission on proposed Transparency of Business Tax Debts Measures](https://taxombudsman.gov.au/publications/submission-on-proposed-transparency-of-business-tax-debts-measures/) - Telephone: (02) 8239 2111Facsimile: (02) 8239 2100 Level 19, 50 Bridge StreetSydney NSW 2000GPO Box 551Sydney NSW 2001 ManagerSmall Business Entities and Industries Concessions UnitThe TreasuryLangton CrescentPARKES ACT 2600 By email: businesstaxdebt@treasury.gov.au Dear Manager, Transparency of Business Tax Debts The Inspector-General of Taxation (IGT) is pleased to provide the attached submission with respect to the recently
- [Submission to the Treasury’s Review of the Tax Practitioners Board](https://taxombudsman.gov.au/publications/submission-to-the-treasurys-review-of-the-tax-practitioners-board/)
- [Submission to the Australian Tax Office’s consultation on the National Tax Clinic open competitive grant program](https://taxombudsman.gov.au/publications/submission-to-the-australian-tax-offices-consultation-on-the-national-tax-clinic-open-competitive-grant-program/)
- [Submission to the Attorney-General’s Department’s Commonwealth Integrity Commission consultation draft](https://taxombudsman.gov.au/publications/submission-to-the-attorney-generals-departments-commonwealth-integrity-commission-consultation-draft/)
- [Submission to the Tax Forum](https://taxombudsman.gov.au/publications/submission-to-the-tax-forum/) - Executive Summary The Inspector-General of Taxation (IGT) welcomes the opportunity to participate in the Tax Forum and is pleased to provide this submission to generate debate on one of the designated topics: namely, Tax System Governance. Governance is a key aspect of any tax system. The approach of tax administrators has a direct bearing on
- [Feedback and comments in response to Standards Australia's consultation to update AS 10002 - Guidelines for Complaint Management in Organisations](https://taxombudsman.gov.au/publications/feedback-and-comments-in-response-to-standards-australias-consultation-to-update-as-10002-guidelines-for-complaint-management-in-organisations/)
- [Parliamentary Briefing Pack - Managing tax complaints in your electorate](https://taxombudsman.gov.au/publications/parliamentary-briefing-pack-managing-tax-complaints-in-your-electorate/)
- [Submission to the military superannuation benefits exposure draft](https://taxombudsman.gov.au/publications/submission-to-the-military-superannuation-benefits-exposure-draft/)
- [Submission to the Treasury Independent Evaluation of the JobKeeper Payment](https://taxombudsman.gov.au/publications/submission-to-the-treasury-independent-evaluation-of-the-jobkeeper-payment/)
- [Submission to the Parliamentary Joint Committee on Corporations and Financial Services](https://taxombudsman.gov.au/publications/submission-to-the-parliamentary-joint-committee-on-corporations-and-financial-services/)
- [Submission into the House of Lords Public Services Committee’s inquiry regarding child maintenance](https://taxombudsman.gov.au/publications/submission-into-the-house-of-lords-public-services-committees-inquiry-regarding-child-maintenance/)
- [Submission to the Senate Legal and Constitutional Affairs Legislation Committee's inquiry into Oversight Legislation Amendment](https://taxombudsman.gov.au/publications/submission-to-the-senate-legal-and-constitutional-affairs-legislation-committees-inquiry-into-oversight-legislation-amendment/) - On 10 December 2024, the Tax Ombudsman lodged a submission to the Committee's Inquiry into Oversight Legislation Amendment (Robodebt Royal Commission Response and Other Measures) Bill 2024
- [Corporate Plan FY20 – FY23](https://taxombudsman.gov.au/publications/corporate-plan-fy20-fy23/) - We are currently working on the HTML version of our Corporate Plan. In the meantime, you can download a PDF copy.
- [Corporate Plan FY21 – FY24](https://taxombudsman.gov.au/publications/corporate-plan-fy21-fy24/) - We are currently working on the HTML version of our Corporate Plan. In the meantime, you can download a PDF copy.
- [Corporate Plan FY22 – FY25](https://taxombudsman.gov.au/publications/corporate-plan-fy22-fy25/) - We are currently working on the HTML version of our Corporate Plan. In the meantime, you can download a PDF copy.
- [Corporate Plan FY15 ‑ FY19](https://taxombudsman.gov.au/publications/corporate-plan-fy15-‑-fy19/) - Telephone: (02) 8239 2111 Facsimile: (02) 8239 2100 Level 19, 50 Bridge Street Sydney NSW 2000 GPO Box 551 Sydney NSW 2001 The Hon Josh Frydenberg MP Assistant Treasurer Parliament House Canberra ACT 2600 Dear Minister I am pleased to present the Inspector-General of Taxation's 2015-16 Corporate Plan, as required under paragraph 35(1)(b) of the Public
- [Corporate Plan FY16 ‑ FY20](https://taxombudsman.gov.au/publications/corporate-plan-fy16-‑-fy20/) - Telephone: (02) 8239 2111 Facsimile: (02) 8239 2100 Level 19, 50 Bridge Street Sydney NSW 2000 GPO Box 551 Sydney NSW 2001 The Hon Kelly O'Dwyer MP Minister for Revenue and Financial Services Parliament House Canberra ACT 2600 Dear Minister I am pleased to present the Inspector-General of Taxation's 2016-17 Corporate Plan, which outlines
- [Corporate Plan FY18 - FY22](https://taxombudsman.gov.au/publications/corporate-plan-fy18-fy22/) - Introduction The 2018-19 Corporate Plan of the Office of the Inspector-General of Taxation (IGT) is the agency's primary planning document. It outlines our strategies in delivering our services to the community and achieving our purpose over the next four years. This document, which covers the 2018-19 to 2021-22 reporting period, is produced in accordance with paragraph 35(1)(b)
- [Corporate Plan FY17 - FY21](https://taxombudsman.gov.au/publications/corporate-plan-fy17-fy21/) - Introduction The Inspector-General of Taxation's 2017-18 Corporate Plan outlines how the Office of the Inspector-General of Taxation (IGT) intends to deliver against its purpose over the upcoming four years. This document, which covers the 2017­-18 to 2020-21 reporting periods, is required under paragraph 35(1)(b) of the Public Governance, Performance and Accountability Act 2013 (PGPA Act). It sets out our
- [Corporate Plan FY23 – FY26](https://taxombudsman.gov.au/publications/corporate-plan-fy23-fy26/) - We are currently working on the HTML version of our Corporate Plan. In the meantime, you can download a PDF copy.
- [Corporate Plan FY24 – FY27](https://taxombudsman.gov.au/publications/corporate-plan-fy24-fy27/) - We are currently working on the HTML version of our Corporate Plan. In the meantime, you can download a PDF copy.
- [Annual Report 2004-05](https://taxombudsman.gov.au/publications/annual-report-2004-05/)
- [Annual Report 2005-06](https://taxombudsman.gov.au/publications/annual-report-2005-06/)
- [Annual Report 2006-07](https://taxombudsman.gov.au/publications/annual-report-2006-07/)
- [Annual Report 2007-08](https://taxombudsman.gov.au/publications/annual-report-2007-08/)
- [Annual Report 2008-09](https://taxombudsman.gov.au/publications/annual-report-2008-09/)
- [Annual Report 2009-10](https://taxombudsman.gov.au/publications/annual-report-2009-10/)
- [Annual Report 2010-11](https://taxombudsman.gov.au/publications/annual-report-2010-11/)
- [Annual Report 2011-12](https://taxombudsman.gov.au/publications/annual-report-2011-12/)
- [Annual Report 2012-13](https://taxombudsman.gov.au/publications/annual-report-2012-13/)
- [Annual Report 2013-14](https://taxombudsman.gov.au/publications/annual-report-2013-14/)
- [Annual Report 2014-15](https://taxombudsman.gov.au/publications/annual-report-2014-15/)
- [Annual Report 2015-16](https://taxombudsman.gov.au/publications/annual-report-2015-16/)
- [Annual Report 2016-17](https://taxombudsman.gov.au/publications/annual-report-2016-17/)
- [Annual Report 2017-18](https://taxombudsman.gov.au/publications/annual-report-2017-18/)
- [Annual Report 2018-19](https://taxombudsman.gov.au/publications/annual-report-2018-19/) - The IGTO's 2018-19 Annual Report is available on the Transparency Portal which is the new central storage point for publicly available corporate information for all Commonwealth bodies.
- [Annual Report 2019-20](https://taxombudsman.gov.au/publications/annual-report-2019-20/) - The IGTO's Annual Report for the financial year ended 30 June 2020 is available on the Transparency Portal which is the central storage point for publicly available corporate information for all Commonwealth bodies.
- [Annual Report 2020-21](https://taxombudsman.gov.au/publications/annual-report-2020-21/)
- [Annual Report 2021-22](https://taxombudsman.gov.au/publications/annual-report-2021-22/)
- [Annual Report 2022-23](https://taxombudsman.gov.au/publications/annual-report-2022-23/) - The IGTO's Annual Report for the financial year ended 30 June 2023 is available here on our website, as well as on the Transparency Portal which is the central storage point for publicly available corporate information for all Commonwealth bodies.
- [Annual Report 2023-24](https://taxombudsman.gov.au/publications/annual-report-2023-24/)
- [The Principles of Taxation Law 2025](https://taxombudsman.gov.au/publications/the-principles-of-taxation-law-2025/) - The Tax Ombudsman, Ruth Owen contributed the Preface to the Principles of Taxation Law 2025 published by Thomson Reuters, written by Celeste Black, Wes Obst, Rami Hanegbi, Sunita Jogarajan, Kerrie Sadiq, Sonali Walpola, Jared Clements, Richard Krever. The Preface outlines the defining principles of trust between citizens, the Government and tax administrators, and highlights how to navigate
- [Annual Report 2003-04](https://taxombudsman.gov.au/publications/annual-report-2003-04/)

## Reviews and Reports

- [Review: Identification and management of financial abuse within the tax system](https://taxombudsman.gov.au/reviews_reports/review-into-the-identification-and-management-of-financial-abuse-within-the-tax-system/) - Reviews and reports Financial abuse can happen to anyone. Data from the Australian Bureau of Statistics shows that 1 in 6 women (16% or 1.6 million women) and 1 in 13 men (7.8% or 745,000 men) have experienced economic abuse by an intimate partner. Financial abuse can occur through many different types of practices, including
- [Review: Letters from the ATO](https://taxombudsman.gov.au/reviews_reports/review-letters-from-the-ato/) - Reviews and reports The ATO sends more than 140 million letters and messages to Australians each year and invests considerable taxpayer funded resources into developing and distributing them. But many people still say they find some letters confusing, too technical, and their tone can cause unnecessary stress and anxiety. We conducted this review because the
- [Review: Tax identity fraud - an own-initiative investigation](https://taxombudsman.gov.au/reviews_reports/tax-identity-fraud-an-own-initiative-investigation-interim-report/) - Reviews and reports This is the interim report of our own initiative investigation into tax identity fraud, focusing on the importance of bank account integrity. The report focuses on the ATO’s risk management controls to prevent fraudsters from changing the bank account details on legitimate taxpayers’ ATO accounts, which is a fundamental step in obtaining
- [Review: Systemic review of the effectiveness of the ATO’s registered agent phone line](https://taxombudsman.gov.au/reviews_reports/systemic-review-of-the-effectiveness-of-the-atos-registered-agent-phone-line/) - STATUS: Review completed October 2025 We conducted a review into the ATO’s registered agent phone line in response to increasing complaints of poor service. Registered tax agents play a vital role in the Australian tax system, representing 62% of individual taxpayers and 96% of other taxpayers. The ATO encourages registered agents to use its online
- [Review: ATO administration and management of Objections](https://taxombudsman.gov.au/reviews_reports/ato-administration-and-management-of-objections-report/) - Reviews and reports The report on objections finalises a review that has been conducted over several years, including the publication of an interim report on 10 October 2022. Objections are an essential part of the tax system and are often the only affordable option open to many taxpayers to challenge tax office decisions. We believe
- [Review: ATO’s management of remission of the general interest charge](https://taxombudsman.gov.au/reviews_reports/atos-management-of-remission-of-the-general-interest-charge/) - The government and community should be compensated for deliberate late payment of tax liabilities and that late payment should not be rewarded, but there may be a range of factors that hamper a taxpayer’s ability to pay their liabilities on time. This review will explore whether ATO GIC decisions are supported by policies, systems and processes that align with principles of good tax administration, such as consistency, transparency and getting it right.
- [Reviews of allegations of maladministration involving bias and prejudice](https://taxombudsman.gov.au/reviews_reports/an-own-motion-review-into-the-atos-management-of-a-complex-and-long-running-case/) - A review into the ATO’s management of a complex and long-running case 19 May 2026 We have completed our independent investigation into the ATO’s management of a complex and long-running case, which stretches back over ten years. Our review examined allegations of maladministration raised by a taxpayer and reported in the media in mid-2025. The
- [Review: ATO’s administration of Director Penalty Notices](https://taxombudsman.gov.au/reviews_reports/review-atos-administration-of-director-penalty-notices/) - Scheduled to begin September 2026 - TBC Reviews and reports Director Penalty Notices (DPNs) are an important tool for the ATO to administer and collect certain company tax debts – GST, PAYGW and superannuation guarantee – directly from directors of companies. However, their use can have significant impacts on individual taxpayers, not all of whom are aware of
- [Review: ATO engagement with First Nations taxpayers](https://taxombudsman.gov.au/reviews_reports/review-ato-engagement-with-first-nations-taxpayers/) - All Australians are entitled to services and support that enable them to engage effectively and fairly with the tax system. However, we have heard that First Nations taxpayers face distinct and systemic barriers in doing so, including lower levels of digital access, financial literacy, access to key identity documents and an underlying lack of trust
- [Review: "Death and Taxes" - ATO systems and processes for dealing with deceased estates](https://taxombudsman.gov.au/reviews_reports/death-and-taxes-an-investigation-into-ato-systems-and-processes-for-dealing-with-deceased-estates/) - Reviews and reports Australia has operated a self-assessment system of taxation since 1986-1987. Under this system, the taxpayer is personally responsible for lodging a return with detailed information to calculate their taxableincome. Upon lodgement, an assessment is issued by the Commissioner of Taxation to an individual taxpayer which then triggers a limited period of review
- [Review: ATO online services for agents](https://taxombudsman.gov.au/reviews_reports/review-ato-online-services-for-agents/) - STATUS: Consultation closed - report due by August 2026 Reviews and reports Online Services for Agents (OSfA) is a secure system provided by the ATO for registered tax and BAS agents. It allows agents to access a range of client information and services, offering real-time visibility and control over client data. The ATO has been encouraging
- [Review: ATO's management of compromised accounts](https://taxombudsman.gov.au/reviews_reports/review-atos-management-of-compromised-accounts/) - Scheduled to begin in 2026 Reviews and reports In April 2024, the Tax Ombudsman published a report of our examination of one aspect of tax identity fraud. That investigation and report focused on the importance of bank account integrity and the ATO’s risk management controls to prevent fraudsters from changing bank account details in legitimate
- [Review of the remission of the general interest charge for groups of taxpayers in dispute with the Tax Office](https://taxombudsman.gov.au/reviews_reports/review-of-the-remission-of-the-general-interest-charge-for-groups-of-taxpayers-in-dispute-with-the-tax-office/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Review into the Tax Office's small business debt collection practices - Summary of submissions and evidence](https://taxombudsman.gov.au/reviews_reports/review-into-the-tax-offices-small-business-debt-collection-practices-summary-of-submissions-and-evidence/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Review into the Tax Office's small business debt collection practices](https://taxombudsman.gov.au/reviews_reports/review-into-the-tax-offices-small-business-debt-collection-practices/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Review of Tax Office administration of GST refunds resulting from the lodgement of credit BASs](https://taxombudsman.gov.au/reviews_reports/review-of-tax-office-administration-of-gst-refunds-resulting-from-the-lodgment-of-credit-bass/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Review into the Tax Office's administration of penalties and interest arising from active compliance activities](https://taxombudsman.gov.au/reviews_reports/review-into-the-tax-offices-administration-of-penalties-and-interest-arising-from-active-compliance-activities/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Review into Tax Office audit timeframes](https://taxombudsman.gov.au/reviews_reports/review-into-tax-office-audit-timeframes/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Review of Tax Office management of Part IVC litigation](https://taxombudsman.gov.au/reviews_reports/review-of-tax-office-management-of-part-ivc-litigation/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Review of Tax Office management of complex issues — Case study on service entity arrangements](https://taxombudsman.gov.au/reviews_reports/review-of-tax-office-management-of-complex-issues-case-study-on-service-entity-arrangements/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Review of Tax Office management of complex issues — Case study on living-away-from-home allowances](https://taxombudsman.gov.au/reviews_reports/review-of-tax-office-management-of-complex-issues-case-study-on-living-away-from-home-allowances/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Review of Tax Office management of complex issues — Case study on research and development syndicates](https://taxombudsman.gov.au/reviews_reports/review-of-tax-office-management-of-complex-issues-case-study-on-research-and-development-syndicates/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Review of the potential revenue bias in private binding rulings involving large complex matters](https://taxombudsman.gov.au/reviews_reports/review-of-the-potential-revenue-bias-in-private-binding-rulings-involving-large-complex-matters/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Review of the Tax Office's administration of GST audits for large taxpayers](https://taxombudsman.gov.au/reviews_reports/review-of-the-tax-offices-administration-of-gst-audits-for-large-taxpayers/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Review into the Tax Office's administration of public binding advice](https://taxombudsman.gov.au/reviews_reports/review-into-the-tax-offices-administration-of-public-binding-advice/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Review into the underlying causes and the management of objections to Tax Office decisions](https://taxombudsman.gov.au/reviews_reports/review-into-the-underlying-causes-and-the-management-of-objections-to-tax-office-decisions/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Review into the non-lodgement of individual income tax returns](https://taxombudsman.gov.au/reviews_reports/review-into-the-non-lodgement-of-individual-income-tax-returns/) - We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report.
- [Review into aspects of the Tax Office's settlement of active compliance activities](https://taxombudsman.gov.au/reviews_reports/review-into-aspects-of-the-tax-offices-settlement-of-active-compliance-activities/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Review into delayed or changed Australian Taxation Office views on significant issues](https://taxombudsman.gov.au/reviews_reports/review-into-delayed-or-changed-australian-taxation-office-views-on-significant-issues/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Review of aspects of the Australian Taxation Office's administration of private binding rulings](https://taxombudsman.gov.au/reviews_reports/review-of-aspects-of-the-australian-taxation-offices-administration-of-private-binding-rulings/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Review into the ATO's administration of the Superannuation Guarantee charge](https://taxombudsman.gov.au/reviews_reports/review-into-the-atos-administration-of-the-superannuation-guarantee-charge/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Review into the ATO's change program](https://taxombudsman.gov.au/reviews_reports/review-into-the-atos-change-program/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Review into the Australian Taxation Office's administration of class rulings](https://taxombudsman.gov.au/reviews_reports/review-into-the-australian-taxation-offices-administration-of-class-rulings/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [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](https://taxombudsman.gov.au/reviews_reports/review-into-the-atos-compliance-approaches-to-small-and-medium-enterprises-with-annual-turnovers-between-100-million-and-250-million-and-high-wealth-individuals/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Review into the Australian Taxation Office's use of early and alternative dispute resolution](https://taxombudsman.gov.au/reviews_reports/review-into-the-australian-taxation-offices-use-of-early-and-alternative-dispute-resolution/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Review into the Australian Taxation Office's use of benchmarking to target the cash economy](https://taxombudsman.gov.au/reviews_reports/review-into-the-australian-taxation-offices-use-of-benchmarking-to-target-the-cash-economy/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Review into improving the self assessment system](https://taxombudsman.gov.au/reviews_reports/review-into-improving-the-self-assessment-system/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Review: Aspects of the Australian Taxation Office's use of compliance risk assessment tools](https://taxombudsman.gov.au/reviews_reports/review-into-aspects-of-the-australian-taxation-offices-use-of-compliance-risk-assessment-tools/) - Reviews and reports Our review into aspects of the Australian Taxation Office’s (ATO) use of compliance risk assessment tools was prompted by concerns raised about their effectiveness by taxpayers, tax practitioners and their representative bodies. It had also been identified as a review topic during the course of previous reviews. Stakeholders have acknowledged that it
- [Review into the Australian Taxation Office's compliance approach to individual taxpayers – use of data matching](https://taxombudsman.gov.au/reviews_reports/review-into-the-australian-taxation-offices-compliance-approach-to-individual-taxpayers-use-of-data-matching/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Review into the Australian Taxation Office's compliance approach to individual taxpayers – income tax refund integrity program](https://taxombudsman.gov.au/reviews_reports/review-into-the-australian-taxation-offices-compliance-approach-to-individual-taxpayers-income-tax-refund-integrity-program/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Review into the Australian Taxation Office's compliance approach to individual taxpayers – superannuation excess contributions tax](https://taxombudsman.gov.au/reviews_reports/review-into-the-australian-taxation-offices-compliance-approach-to-individual-taxpayers-superannuation-excess-contributions-tax/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Review into the Australian Taxation Office's management of transfer pricing matters](https://taxombudsman.gov.au/reviews_reports/review-into-the-australian-taxation-offices-management-of-transfer-pricing-matters/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Review into the ATO's administration of penalties](https://taxombudsman.gov.au/reviews_reports/review-into-the-atos-administration-of-penalties/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Review into the ATO's administration of valuation matters](https://taxombudsman.gov.au/reviews_reports/review-into-the-atos-administration-of-valuation-matters/) - Reviews and reports We are currently working on the HTML version of our report. In the meantime, you can download a PDF copy of our full report. Documents and downloads Tax Ombudsman report
- [Review: Debt collection](https://taxombudsman.gov.au/reviews_reports/debt-collection/) - Reviews and reports This review was prompted by concerns raised by individuals, small businesses, tax and insolvency practitioners as well as their representative bodies. Broadly, these concerns related to the Australian Taxation Office’s (ATO) ability to recover tax debts effectively whilst ensuring that its actions were proportionate to circumstances of the affected taxpayers. Overall, we
- [Review: ATO services and support for tax practitioners](https://taxombudsman.gov.au/reviews_reports/the-australian-taxation-offices-services-and-support-for-tax-practitioners/) - Reviews and reports Our review into the Australian Taxation Office’s (ATO) services and support for tax agents and business activity statement agents (collectively referred to as tax practitioners) was undertaken in response to concerns raised by the latter and their representative bodies. These concerns related to access and adequacy of ATO support and services and
- [Review: Taxpayers’ Charter and taxpayer protections](https://taxombudsman.gov.au/reviews_reports/review-into-the-taxpayers-charter-and-taxpayer-protections/) - Reviews and reports Our review into the Taxpayers’ Charter (Charter) and taxpayer protections was undertaken to examine concerns raised in relation to the Australian Taxation Office’s (ATO) adherence to the Charter, its currency and effectiveness. Specifically, stakeholders consider that there are limited avenues for enforcement of the Charter principles, diminishing its effectiveness in affording protection
- [Review: ATO’s employer obligations compliance activities](https://taxombudsman.gov.au/reviews_reports/review-into-the-atos-employer-obligations-compliance-activities/) - Reviews and reports Our review into the Australian Taxation Office’s (ATO) employer obligations compliance activities was undertaken in response to concerns raised by stakeholders and is based on submissions from a wide range of stakeholders, including employers, workers, superannuation funds and tax practitioners as well as their respectiverepresentatives. Given the Government’s focus on reducing the
- [Review: Aspects of the Pay As You Go instalments system](https://taxombudsman.gov.au/reviews_reports/review-into-aspects-of-the-pay-as-you-go-instalments-system/) - Reviews and reports The review into aspects of the Pay As You Go (PAYG) instalments system is our first review to be undertaken in direct response to insightsdrawn from the IGT’s complaint handling service. It also had stakeholder support during consultation on our 2017 work program and attracted submissions from individual taxpayers, tax practitioners and
- [Review: Goods and Services Tax refunds](https://taxombudsman.gov.au/reviews_reports/gst-refunds/) - Reviews and reports Our review into Goods and Services Tax (GST) refundsarose from concerns raised through the our complaints handling service and during consultation to develop the 2017 work program. These concerns included the accuracy of the ATO’s risk assessment tools, its engagement with taxpayers and its efforts to minimise adverse impacts on affected taxpayers.
- [Review: ATO internal fraud control management](https://taxombudsman.gov.au/reviews_reports/review-into-the-atos-fraud-control-management/) - Reviews and reports Our review into the Australian Taxation Office’s (ATO) fraud control management was commenced at the request of the Senate EconomicsReferences Committee. It followed events connected to Operation Elbrus including allegations of tax fraud that may be linked to abuse of position by a public official. The review has not found evidence of
- [Review: Australian Taxation Office use of garnishee notices](https://taxombudsman.gov.au/reviews_reports/review-into-the-australian-taxation-offices-use-of-garnishee-notices/) - Reviews and reports The Inspector-General of Taxation and Taxation Ombudsman commenced this review to maintain community confidence in the administration of the tax system after serious allegations were made about the Australian Taxation Office’s (ATO) inappropriate use ofgarnishee notices on small businesses. These allegationswere made by both a current and former ATO officer on theAustralian
- [Review: The future of the tax profession](https://taxombudsman.gov.au/reviews_reports/the-future-of-the-tax-profession/) - Reviews and reports This review examined the challenges and opportunities presented by new and emerging digital technologies, along with the accompanying social, policy and regulatory impacts on the administration of the tax system and the tax profession. The review highlights the need for all participants within the tax system to take prompt action to address
- [Review: Aspects of the Australian Taxation Office’s administration of JobKeeper and Boosting Cash Flow payments for new businesses](https://taxombudsman.gov.au/reviews_reports/a-report-on-aspects-of-the-australian-taxation-offices-administration-of-jobkeeper-and-boosting-cash-flow-payments-for-new-businesses/) - Reviews and reports The Inspector-General of Taxation and Taxation Ombudsman (IGTO) conducted complaint investigations (commencing in June 2020) in response to concerns raised by or on behalf of new small businesses –individuals and entities. Most complainants were concerned that the Australian Taxation Office (ATO) had decided they were ineligible to receive the Boosting Cash Flow
- [Review: Investigation and exploration of undisputed tax debts in Australia](https://taxombudsman.gov.au/reviews_reports/investigation-and-exploration-of-undisputed-tax-debts-in-australia/) - Reviews and reports The report presents a summary and analysis of a large amount of data as supplied by the Australian Taxation Office (ATO). The data relates to levels of undisputed tax debts (and changes in these debts) over the past several years, commencing in FY16 and ending in FY20 - that is, as reported
- [Review: The ATO’s administration of JobKeeper enrolment deferral decisions](https://taxombudsman.gov.au/reviews_reports/an-investigation-into-the-atos-administration-of-jobkeeper-enrolment-deferral-decisions/) - Reviews and reports This report sets out the findings and conclusions from our tax complaint investigations of the Australian Taxation Office’s (ATO’s) administration of applicants’ requests to defer the due date for lodgement of JobKeeper enrolment notices (JobKeeper enrolment deferral), in accordance with: Section 388-55 of Schedule 1 to the Taxation Administration Act 1953 (TAA
- [Review: The effectiveness of ATO communications of taxpayers’ rights to complain, review and appeal](https://taxombudsman.gov.au/reviews_reports/investigation-into-the-effectiveness-of-ato-communications-of-taxpayers-rights-to-complain-review-and-appeal/) - Reviews and reports This investigation examines the effectiveness of the Australian Taxation Office’s (ATO) communications to taxpayers and their representatives of their taxpayers’ rights to review, complain and appeal decisions made and actions taken by the ATO. The investigation involved an examination of a case sample of written communications of ATO decisions made – for
- [Review: Improving the operation of the Small Business Litigation Funding Program](https://taxombudsman.gov.au/reviews_reports/improving-the-operation-of-the-small-business-litigation-funding-program/) - Reviews and reports This report shares insights, observations and recommendations to improve the ATO’s administration of the Small Business Litigation Funding Program, which arose during Tax Ombudsman investigations of unresolved complaints (disputes) that were lodged by small businesses and legal practitioners. The Small Business Litigation Funding Program was initiated by a 2019 Government measure. It
- [Review: The exercise of the Commissioner's general powers of administration](https://taxombudsman.gov.au/reviews_reports/the-exercise-of-the-commissioners-general-powers-of-administration/) - Reviews and reports This report examines the nature and purpose of the Commissioner's General Powers of Administration (GPA). Through five case studies, the report examines how the GPA is exercised. Although many unremarkable decisions are made each day under the GPA, significant decisions such as settlement of tax disputes and implementation of relief measures during
- [Review: The administration of the Commissioner's remedial power](https://taxombudsman.gov.au/reviews_reports/the-administration-of-the-commissioners-remedial-power/) - Reviews and reports This report examines the discretionary statutory power for the Commissioner of Taxation to temporarily modify the operation of taxation law provisions where those provisions give rise to unintended or unforeseen outcomes. The report explores the ATO's approach to receiving, considering and determining which issues are suitable for the exercise of the power

## Careers

- [This is a job](https://taxombudsman.gov.au/careers/this-is-a-job/) - This is a job

## Categories

- [Uncategorized](https://taxombudsman.gov.au/category/uncategorized/)
- [Media release](https://taxombudsman.gov.au/category/media-release/)
- [Corporate information](https://taxombudsman.gov.au/category/corporate-information/)

## Document Type

- [Thought Leadership](https://taxombudsman.gov.au/document_type/thought-leadership/) - Public addresses or commentary authored by IGTO leadership.
- [Other Publication](https://taxombudsman.gov.au/document_type/other-publication/) - Any document not fitting into the above categories.
- [News](https://taxombudsman.gov.au/document_type/news/)
- [Quarterly Report](https://taxombudsman.gov.au/document_type/quarterly-report/)
- [Media Release](https://taxombudsman.gov.au/document_type/media-release/)
- [Annual Report](https://taxombudsman.gov.au/document_type/annual-report/) - Summarise IGTO’s activities and financial performance annually.
- [Review](https://taxombudsman.gov.au/document_type/review/)
- [Corporate Plan](https://taxombudsman.gov.au/document_type/corporate-plan/)
- [Government Submission](https://taxombudsman.gov.au/document_type/government-submission/)
- [Senate Order](https://taxombudsman.gov.au/document_type/senate-order/)
- [Featured](https://taxombudsman.gov.au/document_type/featured/) - Use to set Featured items on the News and Information section on Homepage

## Subject Area

- [Dispute Resolution](https://taxombudsman.gov.au/subject_area/dispute-resolution/)
- [Tax Disputes](https://taxombudsman.gov.au/subject_area/tax-disputes/)
- [Superannuation](https://taxombudsman.gov.au/subject_area/superannuation/)
- [Objections](https://taxombudsman.gov.au/subject_area/objections/)
- [Governance](https://taxombudsman.gov.au/subject_area/governance/)
- [Information and Communication Technology (ICT)](https://taxombudsman.gov.au/subject_area/information-and-communication-technology-ict/)
- [Tax Profession](https://taxombudsman.gov.au/subject_area/tax-profession/)
- [Debt](https://taxombudsman.gov.au/subject_area/debt/)
- [GST](https://taxombudsman.gov.au/subject_area/gst/)
- [Income tax](https://taxombudsman.gov.au/subject_area/income-tax/)
- [PAYGI](https://taxombudsman.gov.au/subject_area/paygi/)
- [PAYGW](https://taxombudsman.gov.au/subject_area/paygw/)
- [Government stimulus](https://taxombudsman.gov.au/subject_area/government-stimulus/)
- [Compliance/Audit](https://taxombudsman.gov.au/subject_area/compliance-audit/)
- [Refunds](https://taxombudsman.gov.au/subject_area/refunds/)
- [Trusts](https://taxombudsman.gov.au/subject_area/trusts/)
- [Fraud](https://taxombudsman.gov.au/subject_area/fraud/)
- [ATO Advice and Guidance](https://taxombudsman.gov.au/subject_area/ato-advice-and-guidance/)
- [Litigation](https://taxombudsman.gov.au/subject_area/litigation/)
- [Implementation of Recommendations](https://taxombudsman.gov.au/subject_area/implementation-of-recommendations/)

## Taxpayer Type

- [Individuals](https://taxombudsman.gov.au/taxpayer_type/ind/) - General individual taxpayers, sole traders
- [Small Business](https://taxombudsman.gov.au/taxpayer_type/sb/) - Entities with
- [All Taxpayers](https://taxombudsman.gov.au/taxpayer_type/all/) - Broad audience/general interest content
- [Small to Medium Enterprise](https://taxombudsman.gov.au/taxpayer_type/small-to-medium-enterprise/)
- [APRA-regulated Superannuation Funds](https://taxombudsman.gov.au/taxpayer_type/apra-regulated-superannuation-funds/)
- [High Wealth Individuals](https://taxombudsman.gov.au/taxpayer_type/high-wealth-individuals/)
- [Large Business](https://taxombudsman.gov.au/taxpayer_type/large-business/)
- [Not-for-Profits and Charities](https://taxombudsman.gov.au/taxpayer_type/not-for-profits-and-charities/)
- [Private or Wealthy Groups](https://taxombudsman.gov.au/taxpayer_type/private-or-wealthy-groups/)
- [Public and Multinational Businesses](https://taxombudsman.gov.au/taxpayer_type/public-and-multinational-businesses/)
- [Self-managed Superannuation Funds](https://taxombudsman.gov.au/taxpayer_type/self-managed-superannuation-funds/)
- [Trusts](https://taxombudsman.gov.au/taxpayer_type/trusts/)

## File Format

- [pdf](https://taxombudsman.gov.au/file_format/pdf/)
- [docx](https://taxombudsman.gov.au/file_format/docx/)

## Publication Years

- [2004](https://taxombudsman.gov.au/publication_year/2004/)
- [2005](https://taxombudsman.gov.au/publication_year/2005/)
- [2006](https://taxombudsman.gov.au/publication_year/2006/)
- [2007](https://taxombudsman.gov.au/publication_year/2007/)
- [2008](https://taxombudsman.gov.au/publication_year/2008/)
- [2009](https://taxombudsman.gov.au/publication_year/2009/)
- [2010](https://taxombudsman.gov.au/publication_year/2010/)
- [2011](https://taxombudsman.gov.au/publication_year/2011/)
- [2012](https://taxombudsman.gov.au/publication_year/2012/)
- [2013](https://taxombudsman.gov.au/publication_year/2013/)
- [2014](https://taxombudsman.gov.au/publication_year/2014/)
- [2015](https://taxombudsman.gov.au/publication_year/2015/)
- [2016](https://taxombudsman.gov.au/publication_year/2016/)
- [2017](https://taxombudsman.gov.au/publication_year/2017/)
- [2018](https://taxombudsman.gov.au/publication_year/2018/)
- [2019](https://taxombudsman.gov.au/publication_year/2019/)
- [2020](https://taxombudsman.gov.au/publication_year/2020/)
- [2021](https://taxombudsman.gov.au/publication_year/2021/)
- [2022](https://taxombudsman.gov.au/publication_year/2022/)
- [2023](https://taxombudsman.gov.au/publication_year/2023/)
- [2022|2023](https://taxombudsman.gov.au/publication_year/20222023/)
- [2024](https://taxombudsman.gov.au/publication_year/2024/)
- [2025](https://taxombudsman.gov.au/publication_year/2025/)

## Current Status

- [Scheduled to begin on](https://taxombudsman.gov.au/current_status/scheduled/)
- [Open for Submissions](https://taxombudsman.gov.au/current_status/open-for-submissions/)
- [Completed](https://taxombudsman.gov.au/current_status/completed/)

## Type of Review

- [Assurance Review](https://taxombudsman.gov.au/type_of_review/assurance-review/)
- [Issues Review](https://taxombudsman.gov.au/type_of_review/issues-review/)

## Case Study Categories

- [Financial abuse](https://taxombudsman.gov.au/case_study_category/financial-abuse/)
- [Tax debt interest](https://taxombudsman.gov.au/case_study_category/tax-debt-interest/)
- [Superannuation](https://taxombudsman.gov.au/case_study_category/superannuation/)
- [Debt recovery](https://taxombudsman.gov.au/case_study_category/debt-recovery/)
- [Audit](https://taxombudsman.gov.au/case_study_category/audit/)
- [Tax agent](https://taxombudsman.gov.au/case_study_category/tax-agent/)
- [DPN](https://taxombudsman.gov.au/case_study_category/dpn/)
- [Deceased estate](https://taxombudsman.gov.au/case_study_category/deceased-estate/)
- [Other](https://taxombudsman.gov.au/case_study_category/other/)