Despite finding there is no bias, the IGT has recommended a number of significant changes to increase transparency and communications between the ATO and applicants for PBRs during their preparation.

• 尽管没有发现有偏见，IGT（税务监察员）已经建议在ATO和PBR申请人之间在准备阶段有一定的改变，以增加其透明度和沟通。