Assurance of Tax Gap and Employer Obligations

The ATO requires external Suppliers to conduct annual, independent assurance reviews of taxation cases completed under the Random Enquiry Programs (REPs). These reviews are critical to supporting the accuracy, consistency, and integrity of the ATO’s tax gap estimates across multiple taxation streams, including Income Tax, GST, PAYGW, Superannuation Guarantee, and Fringe Benefits Tax. REP cases underpin the estimation of tax gaps for small business, employer obligations, and individuals not in business, while also providing behavioural insights that inform risk management and compliance program design.

The Supplier will review a random sample of completed REP cases provided by the ATO to assess the quality of technical decision making, identification and treatment of issues, consistency of tax gap calculations, and adherence to legislative requirements, ATO policy, and procedural fairness. Reviews will confirm whether facts were properly established, decisions were defensible and appropriately authorised, taxpayers were treated consistently, and case records and tax gap data were complete and accurate. This includes verifying the correct use of notional versus actual adjustments and ensuring penalties and interest are excluded from tax gap calculations where required.

The Supplier will develop fit for purpose review templates to support consistent assessments and transparent documentation of findings. Responsibilities include analysing cases against agreed criteria, providing regular progress updates, engaging with the ATO on matters of interpretation, identifying systemic issues and improvement opportunities, and delivering draft and final reports. Findings will be presented to key ATO stakeholders, supporting continuous improvement in case quality and strengthening confidence in tax gap outcomes.

Timeframe for Delivery:

Initial term April 2026 to April 2029

Address for Lodgement:

AusTender at www.tenders.gov.au in accordance with the instructions in the Request documentation