As part of a range of measures announced in the 2018-19 MYEFO Small Business Package that was designed to make it easier for small businesses to operate, the Government undertook a review of the Australian Tax Office's (ATO) administration of the Compensation for Detriment caused by Defective Administration (CDDA) Scheme. The CDDA scheme provides a discretionary mechanism for Ministers (or their authorised agents) to award compensation if an individual (or more specifically, in this case, a small business) has suffered detriment because of an agency’s defective administration.
On 4 November 2019, the Government released the independent review. The review was completed by Mr Robert Cornall AO. The report made 12 recommendations for the Government to consider.
The Government also released its response to the report’s recommendation, accepting all 12 recommendations either in full, in part or in principle.