Show download pdf controls
  • ATO statement on the Review of the CDDA Scheme

    The ATO welcomes the report on our implementation of the Compensation for Detriment Caused by Defective Administration (CDDA) Scheme and has considered the recommendations with an interdepartmental committee including the Department of Finance, Treasury, Prime Minister and Cabinet and the Department of Employment, Skills Small and Family Business.

    Small businesses are central to a strong economy and we want to ensure that it is easy for them to access support and assistance when it is needed.

    Applying for compensation should be as easy as possible and we are committed to making the process straightforward, fair and consistent.

    In a small number of cases that result in a dispute, these reforms will provide small businesses with a clearer path through the dispute process.

    The introduction of an independent reviewer for the most complicated cases and the adoption of a lesser standard of proof will reassure the small business community that we support the making of fair and balanced decisions for small business.

    We will be revising our guidance materials and engaging in an education and awareness campaign in the coming months to raise awareness about the CDDA Scheme amongst small businesses and tax professionals. This will improve access for small businesses seeking compensation.

    We consider these reforms will increase the trust and confidence in our administration of the tax and super system.

    Last modified: 04 Nov 2019QC 60522