Recommendation 3.5

To improve community confidence that ATO risk ratings are based on cogent and independently verifiable criteria, the ATO should, to the extent possible, make publicly available more details on the risk filters and criteria it uses in its risk differentiation framework.

ATO response

We agreed in principle with this recommendation and implementation was completed on 19 November 2013.

Documents relating to the risk differentiation framework (RDF) in different market segment are now reviewed periodically. We have revised some existing documents and published new content to provide more transparency on the RDF process and criteria used:

    Last modified: 22 Dec 2014QC 43559