External scrutineers

External scrutiny of the ATO was the subject of the former House of Representatives Standing Committee on Tax and Revenue Inquiry in early 2016. We welcomed the recommendations made by the Committee.

As a result of the inquiry, the ATO and its external scrutineers are reviewing current working arrangements and communications to ensure we better value the roles we all play in improving tax administration, and in a way that continues to build community confidence in the tax and superannuation systems.

Finalised audits, reviews and investigations are summarised in Appendix 5: External scrutineers' reports. This year, three Australian National Audit Office audits and two Inspector-General of Taxation reviews were completed. No Commonwealth Ombudsman own-motion investigations were completed.