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Our scrutineers

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

Last updated 28 July 2022

Scrutineers are government-appointed entities that examine aspects of our administration of Australia's tax, superannuation and business registration systems. The professional and cooperative relationship we have with the audit office, the ombudsman, the inspector-general of taxation and taxation ombudsman, the information commissioner, the privacy commissioner and the freedom of information commissioner 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 and then publish the outcomes.

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.

For more information, see:

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

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

The IGTO provides independent assurance that taxation administration laws are operating effectively and consistently.

The Office of the Australian Information Commissioner includes the Freedom of Information Commissioner and the Privacy Commissioner. The office reviews the ATO's compliance with information transparency, freedom of information and privacy legislation.

Our integrity is fundamental to maintaining community trust and confidence in the Australian revenue system and is central to how we deliver on our commitments. A wide range of corporate governance and assurance mechanisms helps us monitor and ensure our integrity.