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  • Our approach to the Compensation for Detriment caused by Defective Administration Scheme

    The ATO's approach to administering the Compensation for Detriment caused by Defective Administration (CDDA) Scheme supports our ongoing commitment to improve our service culture and to increase the trust and confidence in our administration of the tax and superannuation system.

    We do this by ensuring client experience and interactions are well designed, tailored and transparent, in line with our Towards 2024 aspirations.

    Our approach to the CDDA Scheme is supported by the Taxpayers’ Charter. This Charter outlines our commitment to a relationship with taxpayers based on mutual trust and respect, and sets out taxpayers’ rights and obligations when dealing with the ATO, as well as what taxpayers can do if they are not satisfied with our decisions or actions.

    We want to ensure that it is easy for all taxpayers, including small businesses and individuals, to access support and assistance when it is needed. We believe the compensation process should be straightforward, fair and consistent and we are committed to making it simpler for all taxpayers to understand and access the CDDA Scheme.

    What you can expect from us

    We will:

    • treat you with courtesy, consideration and respect throughout the process
    • provide you the opportunity to present your views and take your personal circumstances into account
    • ensure your claim is considered by someone in an independent area of the ATO
    • have any review conducted by someone who has not previously dealt with your matter
    • acknowledge when the ATO has done the wrong thing and pay compensation that we consider appropriate and fair
    • ensure simple claims are dealt with efficiently and that more complex, significant or sensitive claims are managed appropriately, including an escalation path to independent senior officers of the ATO or to an independent reviewer external to the ATO
    • communicate with you in a way that explains our decisions and is easy to understand
    • in the small number of claims that result in a dispute, provide you with a clear path through the review process.

    In return, we expect that you will:

    • give us all the relevant facts and circumstances to enable us to consider your claim
    • answer questions accurately, completely and honestly
    • be cooperative and respectful in your dealings with us.

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    Last modified: 23 Dec 2022QC 17735