Practical Refusal Notice. Decision Letter.
Summary
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The ATO issued a practical refusal notice on an FOI request for documents containing roadmaps or timelines for delivering an online lodgment option for trusts with simple reporting obligations under the MTAS (Modern Tax and Superannuation) program. The ATO determined that processing the request would substantially and unreasonably divert resources from its other operations under section 24AA(1)(a)(i) of the Freedom of Information Act 1982. The applicant was given 14 days to narrow or revise the request to remove the practical refusal reason. The notice indicates the ATO considered resource allocation across identifying, locating, collating, deciding access eligibility, copying, and notifying decisions on the requested documents.
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