Review of ATO letters and written communications.

STATUS: Open for submissions until 3 April 2025.

The IGTO is undertaking a review into the ATO’s written communication drafting process to see how messages are prepared, how decisions are made, and whether feedback is taken and used to see if the ATO can improve its messaging to help more people understand their tax obligations.

Download the terms of reference for this review [PDF]

Why are we investigating?

The ATO sends hundreds of millions of communications to Australians each year. Many are routine, simple reminders or notifications, but the ATO must inform taxpayers about their tax and superannuation obligations and what they must do to comply with those obligations. The ATO tends to advise taxpayers about complex matters in writing via letter.

The IGTO framework of good tax administration includes “clear and effective communication” as a core principle. Effective written communications provide certainty, minimise confusion and are most likely to generate the intended responses from the recipient. They must be written in an accessible style and language that the average taxpayer can understand. Conversely, ineffective written communications may cause confusion, non-compliance, mistakes or additional unnecessary calls to the ATO. They can also create fear, drive disengagement and diminish confidence in the ATO and the tax system as a whole.

We have received feedback from taxpayers and practitioners that some of ATO’s standard letters are not written clearly or in an easy-to-understand language, making it difficult for readers to know and do what is required of them.

What are we investigating?

We are looking into concerns raised though our complaint investigation service and engagements with stakeholders to identify opportunities for the ATO to improve its written communication to taxpayers.

Our review will examine a small sample of recent compliance program and bulk communications to determine whether the ATO is meeting its Charter commitments to provide timely, easy-to-understand and accessible information. This will include:

  • assessing whether the letters are accessible, easy to read and easy for the average taxpayer to understand.
  • reviewing whether the ATO has appropriate processes for preparing accurate, readable and accessible letters; and measuring those letters’ effectiveness.
  • looking at whether and how the ATO uses data and feedback about its letters to improve their design, layout and content and reduce confusion and uncertainty.

While our review will examine a small, targeted sample of batch communications, our findings may help the ATO improve its written communications more generally.

We will not consider other forms of written communications such as custom or bespoke letters or emails to taxpayers, ATO web guidance, public and private rulings or ATO law administration practice statements.

How can you get involved?

We encourage and welcome input and contributions from taxpayers and practitioners. Specific examples or redacted copies of ATO letters of concern would be very welcome.

You can take part in several ways:

Make a formal submission

Formal submissions will be accepted until 3 April 2025. You can make a formal submission to the review online, by email or by post. We encourage you to review the terms of reference when making a formal submission, although we welcome all submissions in any format.

As we expect a large number of submissions, we will only accept phone submissions by invitation or specific request.

Professional bodies

The professional bodies will be directly engaged with the IGTO review team. Professional bodies may also make a formal submission using the details above.

Other research

We will analyse the complaints we have received to see if there are lessons or themes we can draw out that we can use in our recommendations. The details of individual complaints and the people who made them will not be published or shared with anyone outside the IGTO.

We may also conduct research on issues and feedback previously raised in previous consultations and in social media channels.

When will we report back?

Submissions will close on 3 April 2025, and we expect to publish our report in June 2025.

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