The Australian Tax Office (ATO) will not reveal whether it is investigating the Melbourne Storm salary cap scandal.

The findings of an audit commissioned by Storm owners News Limited and released on Thursday showed the club's breaches totalled $3.17 million from 2006 until the end of this season.

But the audit by accounting firm Deloitte found no evidence to suggest the players or companies involved in third party payments knew they were cheating.

An ATO spokesman said he could not comment on the tax affairs of any person or company.

"Reviews of the tax affairs of sportspeople connected to major sporting codes are regularly conducted to ensure compliance with tax laws," he told AAP in a statement.

"That includes ensuring compliance with taxation obligations relating to correct reporting of income tax, fringe benefit tax ... and superannuation."

The spokesman said the ATO provided information to athletes to help them meet their tax obligations, and conducted audits when there was evidence of non-compliance.

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