FOI Decision Letter.

Written by Claude Haiku 4.5 from the extracted text on 27 Feb 2026. It can miss or misread redacted and scanned pages. Check the source before relying on it.

The ATO refused a Freedom of Information request for access to its FOI Procedure Manual, finding that no such document exists in the agency's possession. Following searches of ATO computer systems and hard copy files, including the ATO's internet site and intranet where operational and guidance documents are typically stored, the ATO concluded that all reasonable steps had been taken to locate the requested material. The decision was made under section 24A of the FOI Act, which permits agencies to refuse requests when documents cannot be found or do not exist. The ATO Corporate business line confirmed that no documents matching the request's scope were located in any available systems.