• Recommendation 4.1

    To improve the transparency of ATO penalty decisions, the ATO should:

    1. improve its internal reporting to determine the numbers of cases, and their quantum, in which reasonably arguable position and/or reasonable care penalties were applied and remitted; and
    2. publish these figures.

    ATO response

    We agreed in principle with this recommendation and it is currently in progress.

      Last modified: 22 Dec 2014QC 43559