The Australian Taxation Office’s use of settlements
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The objective of the audit is to examine the effectiveness of the Australian Taxation Office’s use of settlements to resolve taxpayer disputes.
The audit criteria are:
- Is the ATO’s use of settlements consistent with its policies and procedures, including the Code of Settlement?
- Do the ATO’s policies and procedures provide adequate guidance on the use of settlements?
- Are there data, information and analysis available to improve policies and procedures and to provide transparency on the ATO’s use of settlements?