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  • Recommendation 4.7

    The IGTO recommends that the ATO clarify the lines of escalation by:

    • updating the Taxpayer’s Charter to include a commitment to providing taxpayers with the contact details of senior officers to whom they can escalate matters of concern;
    • revising and updating processes to ensure that taxpayers are advised of both the designated ATO audit or review officer’s details and the details of a more senior officer at the outset of any risk reviews and audits; and
    • ensure that all escalation contact officers are sufficiently senior and possess sufficient skills and knowledge to adequately address taxpayer concerns.

    ATO response

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

    The Taxpayers' charter - if you're subject to a review or audit publication has been updated to state the tax officer must tell the taxpayer how they can escalate any matters of concern at the initial interview. It also contains a new section titled ‘If you have concerns’. As a result of these changes, the tax officer is required to provide the name of their manager to the taxpayer at the initial interview.

    The relevant audit and review commencement letters were subsequently revised to include this information. A total of 98 letters have been updated.

      Last modified: 25 Oct 2019QC 40262