An own motion review into the ATO’s management of a complex and long-running case

22 April 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 role of the Tax Ombudsman is to improve the fairness and integrity of the tax system and we take very seriously any allegations where maladministration is alleged.  

Our investigation found that some but not all allegations of maladministration against the ATO were substantiated. 

I have reported my findings to the Commissioner of Taxation in relation to the historical procedural failings within the ATO, which did not meet the community’s expectations of an objective and impartial tax administrator.  

Equally, within our investigation we found there was no evidence to substantiate some of the complainant’s more serious allegations 

We will not be commenting further on the specifics of our findings. They are now a matter for the taxpayer and the ATO to consider. 

We will not be releasing the report publicly as it contains personal data about the taxpayer. We are legally required to maintain the confidentiality of all complaints.  

Based on our findings, we have commenced a follow-up investigation into the risks of systemic behaviours, such as the risk of bias or prejudice in decision-making and inappropriate disclosures of taxpayer information, and the effectiveness of the ATO’s current controls to mitigate such risks.  

We hope to finalise this follow up review by July, at which point we will publish our findings and recommendations, if any.