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In 2014 TAXVINE No 6 (14 March 2014), Member 19 commented on ATO letters questioning a taxpayer's entitlement to the dependent (invalid and carer) tax offset when information in the hands of the ATO should have confirmed the entitlement. The ATO now responds:

"We have contacted Member 19. In one taxpayer’s case we identified a mismatch of information reported by the taxpayer in their return when compared to information previously reported and held on our systems. In the other taxpayer’s case we have taken Member 19’s feedback into consideration and will use this to further refine future case selection methodologies.