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The proposed list includes topics such as the ATO’s management of general interest charge remission, payday super readiness and the ATO’s Online Services for Agents.
IGTO releases shortlist of potential review areas for 2025-26
23 April 2025
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9 minute read
Inspector-General of Taxation and Tax Ombudsman (IGTO) Ruth Owen has released a consultation paper seeking feedback on a shortlist of reviews for the next financial year.
Owen said feedback on the proposed topics will be used by the IGTO to settle on four topics for investigation for the 2025-26 year.
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The shortlist of reviews was developed from feedback received by the Tax Ombudsman throughout the year, data collected from its complaints service and other operations, and previous reviews or recommendations that may be worthy of re-examination or follow-up, the Tax Ombudsman explained.
One of the potential topics listed for review is the ATO’s management of remission of the general interest charge.
The review would examine whether the ATO’s application of existing policies and procedures for GIC remission requests align with Practice Statement Law Administration 2011/12.
It would also explore whether remission decisions are made consistently for taxpayers in like circumstances and individual circumstances are taken into account and whether taxpayers are given adequate reasons.
The Tax Ombudsman also plans to undertake a review into the ATO’s Online Services for Agents, in response to feedback from the registered agent community.
Owen said agents have reported inefficiencies and increased administrative burdens.
“Additionally, agents have reported that they would be more likely to use OSfA if it was easier to use to get their concerns resolved by the ATO. These issues have raised questions about the system's effectiveness and usability,” she said.
“As such, this review will look into whether OSfA is easy to access, provides a simple and low cost compliance option, offers transparency to agents, and is getting it right in respect of agents’ needs.”
The Tax Ombudsman has also proposed a review into the ATO’s Client-Agent Linking System, which would explore how the ATO has addressed issues raised by the tax profession during the design and implementation of the system.
“This review will consider whether the design and implementation of CAL aligns with the principles of good tax administration such as ease of access, simplicity, and getting it right,” said Owen.
Payday super readiness is another proposed review topic which would look at the readiness of the ATO’s systems for payday super and other key stakeholders such as software providers. It would also investigate what measures the ATO has in place if potential issues arise.
Other shortlisted topics include a review into the way the ATO:
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Engages with taxpayers from culturally and linguistically diverse backgrounds
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Responds to fraud perpetrated by someone known to the victim such as a financial representative, agent or family member.
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Manages small business restructuring plans
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Administers the disclosure of business tax debts to credit reporting bureaus
The Tax Ombudsman has also proposed a review topic concerning the Tax Practitioners Board (TPB) which would examine the TPB’s management of referrals of breaches of the updated Code of Conduct.
“Given the TPB’s responsibility to regulate tax and BAS agents, it is essential that it has stringent processes in place for the management of referrals, including investigating potential Code breaches and the imposition of sanctions,” the Tax Ombudsman said.
“This is crucial in upholding professional standards, providing protections to taxpayers and maintaining the integrity of the profession and tax system.”
Owen noted that stakeholders had raised concerns about whether the TPB’s approach will be proportionate.
“Accordingly, this review will consider whether the TPB’s management of Code of Conduct referrals are consistent, transparent and in imposing sanctions, whether the TPB is getting it right and putting it right,” she said.
Owen said that since her appointment, she has aimed to make the office more transparent and engage the tax profession and the community more closely with the work that the IGTO does.
“Our reviews team are very keen to complete more reviews each year into topics that the industry and the public told us mattered to them, and this will be the second year that we have taken this new approach,” she said.
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