To improve consistent decision-making in respect of deductible gift recipient endorsement applications, the ANAO recommends that the ATO strengthen its quality assurance processes by:
- reviewing decisions prior to finalisation through robust, independent assessment; and
- selecting cases for quality assurance on the basis of the assessed risk of inconsistencies across category types.
We agreed with the recommendation and the implementation of it was completed on 21 May 2013.
The ATO has introduced a risk assessment approach in the quality assurance (QA) process for granting DGR endorsement. DGR applications identified as belonging to a lower risk type of organisation will be fast tracked and undergo a streamlined approval process whereas those applications of potentially higher risk will receive further QA checks. Our learnings from this approach will then be factored into future DGR assessments.