Mathias Cormann (WA, Liberal Party, Vice-President of the Executive Council) Share this | Hansard source

Thank you very much, Senator Bernardi, for that supplementary. In relation to the review that was previously requested by Senator Bernardi, I can advise that, in February 2018, the ATO completed an internal review of the 'secure front door' program. The ATO revisited this review in October 2018, following questions raised by Senator Bernardi at the October 2018 budget estimates. In November 2018 the ATO undertook further consultation on the 'secure front door' process with the Tax Practitioner Stewardship Group. The Tax Practitioner Stewardship Group were supportive of the current process and felt there was no need to ensure an alternative engagement regime.

The ATO also reviewed its audit processes and supporting guidance material for staff, as well as analysing closed cases, requests for reviews of decisions and complaints. The ATO found no systemic issues, I'm advised, or deficiencies in the ATO's operational processes, including client interactions. There were no formal complaints regarding the conduct of SMSF registration interviews. The initial review and the ATO's subsequent reconsideration of the 'secure front door' case selection and audit processes subsequently found them fit for purpose.