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's internal review decision addresses a FOI request about Deductible Gift Recipient (DGR) status audits and revocations affecting public libraries from January 2022 to December 2024. The applicant, whose organization had its DGR status revoked following a rejected objection, sought documents explaining the policy framework, audit triggers, audit frequency percentages, and revocation rates. The original decision refused access under subsection 24A(1) of the FOI Act, claiming the documents cannot be found or do not exist. The applicant contested this refusal, noting the apparent contradiction between the initial response that the request was too broad with excessive material, and the final response that no documents exist. The internal review decision-maker considered the revised request scope, consulted relevant ATO business areas, and applied FOI Act provisions and Australian Information Commissioner guidelines. The document excerpt does not contain the substantive outcome of the internal review.