Decision to grant an extension of time under
s 15AB of the
Freedom of Information Act 1982
Agency
Australian Taxation Office
Applicant
Donald Smith
Decision date
17 June 2025
OAIC reference
RQ25/03300
number
Agency reference
FOI-2025-00235
number
Decision
1. On 13 June 2025, Australian Taxation Office’s (the Agency) applied under s 15AB(1) the
Freedom of Information Act 1982 (Cth) (FOI Act) to the Information Commissioner for an
extension of 12 days to 27 June 2025 to process Donald Smith’s (the Applicant) request
of 16 May 2025 (the FOI request). This application was made on the basis that the
processing period is insufficient to deal adequately with the FOI request because it is
complex.
2. As a delegate of the Information Commissioner, I am authorised to make decisions on
extension of time applications under s 15AB(2) of the FOI Act.
3. Under s 15AB(2) of the FOI Act, I have decided to extend the processing period by 12
days to
27 June 2025. My reasons are outlined below.
Background
4. The background to this application is summarised in
Attachment A.
5. A copy of the Agency’s reasons for seeking an extension are included at
Attachment B.
Reasons for decision
6. Subsection 15AB(2) of the FOI Act requires that I consider whether the application is
justified on the basis that the processing period referred to in s 15(5)(b) is insufficient for
dealing with the request, on the basis that the request is complex or voluminous.
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7. In making my decision under s 15AB(2), I have considered the information provided by
the Agency and the FOI Guidelines issued by the Information Commissioner under s 93A
of the FOI Act, in particular paragraphs [3.150] – [3.157].
8. On the information before the OAIC, I am satisfied that an extension to the processing
period until 27 June 2025 is justified on the basis of complexity for the following
reasons:
Based on the Agency’s submissions, I am satisfied that the request is complex,
based on the:
- Sensitive nature of the documents requested
- The requirement to obtain subject matter expertise from relevant business line
areas in relation to any potential sensitivities involved.
9. In granting this further time, I have also considered:
The work already undertaken by the Agency to finalise the request
Measures taken by the Agency to ensure a decision is made within the extended
time period
Steps taken by the Agency to first request a s 15AA agreement from the Applicant
10. The Agency must provide the Applicant with a decision by
27 June 2025.
11. If the Agency does not provide the Applicant a decision by 27 June 2025 the Applicant
may seek review by the Information Commissioner of the Agency’s deemed access
refusal decision of 27 June 2025. Further information on
applying for IC review is
available on the OAI
C website. Any application for IC review would need to be made
within 60 days of the Agency’s decision or deemed decision. It also remains open to the
Agency to apply for a further extension of time from the Information Commissioner if
considered appropriate.
12. For further information, the OAIC website provides a resource containing information
o
n applying for an extensions of time to process freedom of information requests.
13. This extension of time matter is now closed. Your review rights are set out below.
14. If you would like to discuss this matter, please contact our office by email at
xxxxx@xxxx.xxx.xx, quoting reference number RQ25/03300.
Melih Sayan
Assistant Review Advisor
FOI Case Management Advisor
Office of the Australian Information Commissioner
17 June 2025
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Attachment A
Background to processing period
Background
Processing period
Due date
FOI request made on 15 May 2025
30 days
16 June 2025
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Attachment B
The agency’s reasons for requesting an extension of time, as included in the extension of
time request form.
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Review rights
If you disagree with the Office of the Australian Information Commissioner’s (OAIC) decision you can
apply to the Federal Court of Australia or the Federal Circuit Court for a review of a decision of the
Information Commissioner, if you think that a decision by the Information Commissioner to grant an
extension of time is not legally correct. You can make this application under the
Administrative Decisions
(Judicial Review) Act 1977.
The Court will not review the merits of your case, but it may refer the matter back to the Information
Commissioner for further consideration if it finds the decision was wrong in law or the Information
Commissioner’s powers were not exercised properly.
An application for review must be made to the Court within 28 days of the OAIC sending the decision to
you. You may wish to seek legal advice as the process can involve fees and costs. Please contact the
Federal Court registry in your state or territory for more information or visit the Federal Court website
a
t http://www.fedcourt.gov.au/.
Further information
Further information about how applications to extend the timeframe to process an FOI request are
handled by the OAIC can be found published on our website:
For Applicants:
How to make an FOI request: Extensions of time
For agencies and Ministers: Guidance and advice: Extension of time for processing requests
The OAIC has the power to investigate complaints about an agency’s actions under the
Freedom of
Information Act 1982 (FOI Act). This is a separate process from asking for an Information Commissioner
review following a decision made under the FOI Act. Complaints usually focus on how an agency has
handled your FOI request or complied with other obligations under the FOI Act, rather than the decision
itself.
In some cases, the Information Commissioner’s investigation of a complaint may lead to the agency
addressing the issues that you have complained about. In other cases, the Information Commissioner
may make suggestions or recommendations that the agency should implement. The Information
Commissioner can only make non-binding recommendations as a result of a complaint. You and the
agency will be notified of the outcome of the investigation.
FOI complaints to the OAIC must be made in writing. Our preference is for you to use the
online FOI
complaint form if at all possible.
Further information about how to make a complaint can be found published on our website:
https://www.oaic.gov.au/freedom-of-information/your-freedom-of-information-rights/freedom-of-
information-complaints/make-an-foi-complaint .
Making a complaint to the Commonwealth Ombudsman
If you believe you have been treated unfairly by the OAIC, you can make a complaint to the
Commonwealth Ombudsman (the Ombudsman). The Ombudsman's services are free. The Ombudsman
can investigate complaints about the administrative actions of Australian Government agencies to see if
you have been treated unfairly.
If the Ombudsman finds your complaint is justified, the Ombudsman can recommend that the OAIC
reconsider or change its action or decision or take any other action that the Ombudsman considers is
appropriate. You can contact the Ombudsman's office for more information on 1300 362 072 or visit the
Commonwealth Ombudsman’s website a
t http://www.ombudsman.gov.au .
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