Internal Review 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 upheld its original refusal to release five documents relating to External Service Centre Services contracted to Probe Operations Pty Ltd under Standing Offer Notice SON3926888 and Contract Notice CN403574. The applicant sought Activation Work Orders and Deed of Variation documents detailing contractual amendments for the period from 1 July 2024 onwards. The original decision withheld documents under section 45 (cabinet documents), subsections 47(1)(b) (disclosure would be unreasonably damaging to business interests), and 47E(d) (information obtained in confidence) of the FOI Act. On internal review, the ATO rejected arguments that exemptions were incorrectly applied, that public interest favoured disclosure given media scrutiny of outsourced labour for frontline service delivery, that the panel-wide arrangement weakened commercial sensitivity claims, or that prior release of similar materials necessitated disclosure. The