Disclosure Log – Documents Released Under FOI
The Inspector-General of Taxation agency (IGT) is required by the Freedom of Information Act 1982 to publish a disclosure log on its website. The disclosure log lists information which has been released in response to a Freedom of Information (FOI) access request. This requirement has applied since 1 May 2011.
The disclosure log requirement does not apply to:
- personal information about any person if publication of that information would be ‘unreasonable’
- information about the business, commercial, financial or professional affairs of any person if publication of that information would be ‘unreasonable’
- other information covered by a determination made by the Australian Information Commissioner if publication of that information would be ‘unreasonable’
- any information if it is not reasonably practicable to publish the information because of the extent of modifications that would need to be made to delete the information listed in the above dot points.
The information described in this disclosure log has been released by IGT under the Freedom of Information Act 1982 and is available for public access.
A link is provided if the information can be downloaded from this website or another website.
Information that is not available on a website may be obtained by emailing FOI@igt.gov.au or writing to GPO Box 551 Sydney 2001.
Please note that documents published in response to FOI requests may include internal working papers. The views expressed in these documents should not be considered as representing the IGT’s views or advice to government. To the extent that copyright in some of this material is owned by a third party, you may need to seek their permission before you can reuse the material.
A charge may be imposed to reimburse the IGT for the cost incurred in copying or reproducing the information or sending it to you. There will be no charge for the time spent by the IGT in processing the FOI request that led to this information being made available. You will be notified if any charge is payable and required to pay the charge before the information is provided.
Documents contained in the Disclosure Log may not be accessible to people using some assistive technologies. Where possible, the IGT provides an RTF version of released documents. However, as these documents are created from the PDF files, conversion errors can occur and may not accurately reflect the content within the PDF. Please email the FOI@igt.gov.au or telephone (02) 8239 2111 for assistance with access to documents in alternative formats.
Information attached to, or referred to, in the IGT’s disclosure log will generally be removed after 12 months, unless the information has enduring public value.
|FOI reference number||Date of access||FOI request||Information published in the disclosure log||Other information|
|IGT FOI2014A.1||14 January 2015||Documents referred to in footnotes 251-254, 264-266, 269-270, 273-276 and Appendix 9 of the Inspector-General of Taxation’s Review into the Australian Taxation Office’s administration of penalties.||PGI, SBIT and PGH income tax audit procedures, penalty decision making procedural guides, audit decision making learner’s guides, assurance reports for ATO audit and penalty decisions, minutes of ATO penalties and interest forums, and progress reports and minutes on initiatives to improve audit and penalty decision making and conduct.||28 PDF documents (some with minor redaction under section 11C(1)).|