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  • Inspector-General of Taxation and Taxation Ombudsman

    The Inspector-General of Taxation and Taxation OmbudsmanExternal Link (IGTO) is an independent statutory office that strives to improve the administration of the tax laws for the benefit of the community.

    They provide independent advice and assurance (to individual taxpayers, agencies or the community in general) through investigation, review and reporting that Australian taxation administration laws are operating effectively and consistently with community expectations.

    Potential review topics for investigation are identified from engagement with stakeholders, themes raised in complaint cases and representations made to the IGTO’s office.

    The IGTO provides independent advice to government, engaging with Parliamentary committees and relevant Ministers (especially the Treasurer, Assistant Treasurer and Minister for Superannuation and Financial Services) as appropriate.

    From 1 May 2015, the tax complaint handling role was transferred from the Commonwealth Ombudsman to the IGTO with the aim of enhancing the systemic review role of the IGTO and providing taxpayers with specialised and focused tax complaints handling for tax matters.

    Guidelines and protocols

    The Protocol between the Inspector-General and the ATOExternal Link outlines the nature of the co-operative working relationship between their agencies.

    The IGTO-ATO Review operational guidelinesExternal Link provide operational guidelines between the IGTO and the ATO for the conduct of IGTO reviews.

    The IGTO -ATO Complaint handling guidelinesExternal Link provide operational guidelines between the IGTO and the ATO regarding the handling of tax complaints lodged with the IGTO.

    Information on current IGTO reviews and completed reports are available at Our investigationsExternal Link.

    Last modified: 29 Jun 2022QC 33429