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 issued a notice of intention to refuse three FOI requests received on 2 December 2025 concerning job profiles and procedures for roles within its Service Delivery business area, covering both internally and externally engaged staff. The ATO consolidated the three requests into a single request under subsection 24(2) of the FOI Act, determining the subject matter was substantially similar as all related to performance of Service Delivery roles. The ATO invoked a "practical refusal reason" under subsection 24AA(1)(a)(i), claiming the work involved would substantially and unreasonably divert agency resources due to the request's large size, scope, and complexity. The applicant was offered a 14-day consultation period to narrow the scope by specifying document types, particular roles, tax types, or administrative processes, potentially enabling processing of a revised request.