---
title: What is the ATO ‘Justified Trust Initiative’ and do I need to be worried?
description: Justified trust is a concept from the Organisation for Economic Cooperation and Development (OCED) Justified trust builds and maintains community confidence that large business taxpayers are paying th
---

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# What is the ATO ‘Justified Trust Initiative’ and do I need to be worried?

Justified trust is a concept from the Organisation for Economic Cooperation and Development (OCED)

Justified trust builds and maintains community confidence that large business taxpayers are paying the correct amount of tax and allows the ATO to focus its resources in the right areas.  This fosters broader willing participation and engagement with the ATO across the tax and superannuation system.

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