Decision Letter. Practical Refusal Notice.

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 an FOI request seeking documents about deductible gift recipient (DGR) status audits and revocations for public libraries from January 2022 to December 2024. The applicant originally requested broader information including decision-making criteria for DGR audits, annual audit and revocation percentages, and audit triggers. After the ATO issued a practical refusal notice citing excessive scope, the applicant narrowed their request to public libraries over two years. The ATO ultimately refused under section 24A of the FOI Act, determining that after consulting relevant business areas and taking all reasonable steps, documents matching the revised request parameters cannot be found or do not exist.