In its report, the ANAO reinforced the ATOs conformance with settlement procedures and policy was highest in the area of the ATO that deals with large market taxpayers.
The ANAO noted the ATOs use of consultative forums with external representatives from the tax profession and industry bodies to discuss and develop dispute resolution strategies.
Deputy Commissioner Debbie Hastings said the ANAOs review of the ATOs use of settlements highlights the improvements made in recent years to resolving taxation, superannuation and debt disputes with taxpayers.
As the ANAO noted, this system has allowed for more streamlined project assessments, decreasing application processing time, reducing third-party data checks and improving the experience for clients.
The agency welcomes the findings of the ANAO audit which concludes the first two Emissions Reduction Fund auctions were conducted effectively and in accordance with published auction guidance.