When you are informed of a decision, the ATO is required to explain that decision and to advise you of your options to have the decision reviewed by the ATO or another body. This applies in respect of any communication to you from the ATO. If you are not satisfied with the decision, or the treatment you have received from the ATO, or you need further help contact ATO Complaints.
Know your rights and insist on being treated fairly and honestly. If you are not satisfied, don’t be afraid to lodge a complaint either with the ATO or an appropriate external body.
Legal review
Under the law you have a right to have most decisions of the ATO reviewed, including:
Private rulingsAssessments (including amended assessments)Request for issue of a tax file numberRequest for extension of timePenaltiesRequests for information under Freedom of Information (FOI Act)Conduct of audits, andDebt collection action.
Reviews of decisions can be conducted by the ATO and/or an independent external body such as the Commonwealth Ombudsman, Privacy Commissioner, AAT, or Federal Court.
Informal review by the ATO
First contact should be with the person handling your case or the ATO where the decision was made or the action was undertaken. If you need more help, contact the ATO Complaints service on:
Telephone: 1800 199 010Fax: 1800 060 063Hearing or speech impaired: 13 36 77 (National Relay Service)
You can also make a complaint online at the ATO link above or write to PO Box 1271 ALBURY NSW 2640.
Review from outside the ATO
There are fees and time limits for applying for a review by the AAT or Federal Court. For disputes involving tax in dispute of less than $5,000 used to be dealt with by the Small Taxation Claims Tribunal (which was part of the AAT), but this no longer exists since July 1, 2015. These sorts of reviews are now dealt with by the AAT’s Taxation & Commercial division, and may attract a fee.
Where the dispute involves administrative actions taken by the ATO including conduct of audits, delays in decision making, and debt collection action, contact the Inspector-General of Taxation (IGT). Complaints about a breach of your privacy can be actioned by the Privacy Commissioner. Complaints can be investigated by the IGT and the Privacy Commissioner for no charge.
Inspector-General of Taxation: 1300 44 88 29, or lodge an online form.
Privacy Commissioner: 1300 363 992, or lodge an online form.
ATO service standards
The standard of service that can be expected from the ATO can be found in the Access, accountability and reporting section of the ATO website. Results of its performance against those standards must be made public.
Check the Current year commitments to service section for the most up-to-date commitments. (Note that some timeframes are prescribed by legislation — for example, the timeframes within which the ATO must respond to a Private Ruling request or an objection.
complaint against the ATO complaint against the ATO complaint against the ATO complaint against the ATO complaint against the ATO complaint against the ATO complaint against the ATO
Comments