Decision letter

Written by Claude Haiku 5.5 from the extracted text on 14 Oct 2026. It can miss or misread redacted and scanned pages. Check the source before relying on it.

This FOI decision letter, dated 9 October 2026, concerns a request for Ministerial briefs, executive briefs, issue briefs and strategic advice from 1 January 2022 onwards on unitary taxation and formulary apportionment. No documents were released. The ATO refused access under section 24A of the FOI Act on the basis that no relevant documents exist or can be found. Policy, International and Public Groups areas searched their systems and advised that these methods of multinational tax reform are not part of Australia's taxation system, and that no related material was ever provided to or created by the ATO. The letter sets out internal review, Information Commissioner review and complaint rights. It contains no substantive tax policy, compliance data or figures.