The objective of the audit is to examine the effectiveness of the Australian Taxation Office’s use of settlements to resolve taxpayer disputes.

Audit criteria

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?