How we approach information
To effectively administer the tax and superannuation systems, the ATO is required to collect, analyse and share information (in accordance with the law) on the financial affairs of taxpayers and other participants in the Australian economy.
In collecting, analysing and sharing information, we:
- adhere to the law
- respect the right to privacy and confidentiality
- aim to be fair and professional.
- More generally, we facilitate public access to information about how we operate in accordance with:
- freedom of information principles
- our strategies to foster willing compliance.
We aim for the greatest possible openness and transparency about how we operate to maintain the community's trust and confidence.
Information Publication Scheme
Under the Information Publication Scheme (IPS), we publish a broad range of information on our website to help and promote prompt and easy public access to information. We also publish a plan that explains how we intend to implement and administer the IPS (an agency plan).
Copies of tax documents
You can:
Insolvency practitioners or liquidators who are empowered to wind up a taxpayer's financial affairs can request disclosure of the taxpayer's records.
By law, the ATO can't usually comply with a subpoena for anyone's tax information. Make sure you understand the policies around subpoenas and service on the ATO.
Freedom of information requests
We aim for openness and transparency about how we operate. This commitment has its roots in the Freedom of Information Act 1982 (FOI Act). The FOI Act was created to give individuals and organisations the right to access documents we hold.
You can:
- review our Freedom of information disclosure log which lists publicly available documents released under FOI access requests.
- submit a Freedom of information request.
Public Information Disclosure scheme
If you are a former or current public official and become aware of a situation where you suspect serious wrongdoing, such as fraud or other misconduct, you can report your concerns under the Public Information Disclosure (PID) scheme (PID scheme).
Members of the public can report suspected scams, tax evasion, shadow economy activity, tax planning schemes, unpaid super or fraud.