ATO unveils control plan for managing fraud and corruption risks

The ATO is urging members of the accounting profession and stakeholders to familiarise themselves with the 2025 Fraud and Corruption Control Plan, which outlines its approach to managing the risk and incidents of fraud and corruption.

According to the Tax Office, the plan was designed to support all employees, contractors and stakeholders in recognising current fraud and corruption risks and vulnerabilities.

The plan also outlined how tax agents and businesses could integrate control strategies into decision making and provided guidance and advice on how to report and mitigate fraud concerns.

The Commissioner of Taxation said it encouraged tax agents to familiarise themselves with the plan and incorporate the requirements by actively identifying risk and reporting incidents of suspected fraud and corruption.

“With the threat of fraud and corruption becoming not only increasingly more complex, but also having potentially more significant consequences, it is critical we think deeply about potential exposures, implement strong prevention and detection mechanisms, and be responsive and resolute when fraud or corruption is identified,” the Commissioner said.

“Implementing the plan through action, leadership and governance not only underpins our integrity framework, but aligns with broader APS reform, and shows how our values and cultural traits support fairness, effective systems and accountability.”

The plan includes various elements such as risk tolerance, fraud, corruption, key responsibilities of the ATO as well as internal and external sources, integrity, code of conduct and risks.

The plan also highlighted the fraud and corruption control framework, how to properly report fraud and corruption, the public interest disclosure, information on tax whistleblowing and other additional information.

The ATO fraud and corruption control framework is consistent with all legislative requirements of the Australian government and consists of governance, risk management and policy.

The Commissioner said the ATO implemented the fraud and corruption framework using the prevention, detection and response model, which enabled fraud to be mitigated effectively.

A key focus area of the plan was the insider threat from current or former ATO employees or contractors who had legitimate or indirect access to ATO employees, information, techniques, activities, technology, assets or facilities.

The Tax Office said it had zero tolerance for fraudulent or corrupt behaviour that may cause any impact on the ATO and committed to taking reasonable measures to prevent, detect and respond to all fraud and corruption risks.

“The ATO is committed to minimising the occurrence of fraud and corruption impacting the ATO through active prevention strategies, early identification, effective risk management and responding to incidents,” the Commissioner said.

“I encourage you to work with us to maintain the trust and confidence of the Australian community. It is the responsibility of each and every one of us, and I thank you in advance for your vigilance.”