About our review work

The IGT has been undertaking reviews of systemic issues in tax administration since the office was set up in 2003. These reviews have covered such areas as:

• tax disputes;
• valuations;
• penalties;
• transfer pricing
• superannuation excess contributions tax;
• delayed refunds;
• cash economy benchmarking; and
• superannuation guarantee charge.

From 1 May 2015, following the transfer of the complaint handling function, the IGT may undertake a review for a number of reasons including:

• on his own initiative;
• as directed by the Minister; or
• on a request by the Minister, the ATO, either or both Houses of Parliament or a Committee of either or both Houses of Parliament.

Reports of the IGT’s reviews are accessible on the Reports of Reviews page.