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Our scrutineers

Find out how we work cooperatively with our scrutineers to support their reviews, audits and investigations.

Last updated 4 June 2025

Scrutineers are government-appointed entities that examine aspects of our administration of Australia's tax, superannuation and business registration systems. We have a professional and cooperative relationship with the:

  • Australian National Audit Office
  • Commonwealth Ombudsman
  • Tax Ombudsman
  • Office of the Australian Information Commissioner.

This is important in sustaining community and government confidence in our administration. We recognise the important role of our scrutineers, and their scrutiny helps us continuously improve our administration.

Our governance process helps gain maximum benefit from our scrutineers' recommendations. Through this process:

  • we develop implementation plans
  • monitor progress
  • evaluate evidence
  • report to the ATO Audit and Risk Committee..

Our integrity framework sets out the behaviours, values and ethics that underpin the policy, processes and procedures for our work. The framework, complemented by our governance and planning processes, makes our integrity visible and measurable and helps us honour our commitment to being an open and accountable organisation.

 

The ANAO provides independent assessment of public sector reporting, administration and accountability.

The Commonwealth Ombudsman guards the community by handling complaints and audits, and promoting good administration.

The Tax Ombudsman provides independent assurance of Australia’s taxation administration laws.

The OAIC reviews the ATO's compliance with information transparency, freedom of information and privacy legislation.

We use a wide range of corporate governance and assurance mechanisms to help us monitor and ensure our integrity.

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