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The Australian Taxation Office ('ATO') is the main revenue collection agency for the Australian Government. It manages the tax and superannuation systems, aiming to make compliance easier and ensure access to benefits. The ATO also handles cases of non-compliance with the law. If you need to make a complaint, you can contact the ATO for assistance.
What types of complaints can you make?
There are three main areas of complaints able to be made to the ATO:
1) ATO Process or Service:
Complaints can be made about the ATO's process or service, decision-making process, or how complaints are handled. This includes:
- ATO Product, Action, Process, or Service:
- Description: You should make a complaint if the ATO fails to meet service standards outlined in its Charter. This includes issues with professionalism, accessibility, ease of use, support, data protection, or transparency.
- Example: If the ATO's tax relief process is too complex and lacks support during tough financial times.
- ATO’s Decision-Making Process:
- Description: You should make a complaint if you're dissatisfied with how the ATO has managed your tax affairs or the fairness, transparency, or integrity of their decision-making process.
- Example: If an ATO officer ignores your valid explanations during a tax assessment.
- ATO’s Complaint Handling:
- Description: You should escalate your complaint if the initial grievance was handled poorly or the resolution was unsatisfactory.
- Example: If a response to a complaint about an incorrect tax assessment does not address all concerns.
2) Objections about an ATO Decision:
- Request a Review of an ATO Decision:
- Description: You can request a review if you disagree with how the ATO has handled your tax or superannuation affairs. This includes objections to decisions about tax law interpretation, refund retention, or external review considerations.
- Example: If the ATO keeps a refund you believe you are entitled to due to a discrepancy in reported income.
Detailed Types of Decisions You Can Object To:
- Tax Decisions:
- Income tax assessments and amendments
- GST and Luxury Car Tax decisions
- JobKeeper payment eligibility and calculations
- Resource rent taxes for petroleum and minerals
- Superannuation Decisions:
- Excess contributions and transfer balance assessments
- Superannuation guarantee charge decisions
- Notices of non-compliance or trustee disqualification under the Superannuation Industry (Supervision) Act 1993
- Other Tax-Related Decisions:
- Fuel tax credits and energy scheme benefits
- Wine equalisation tax decisions
- Penalties related to shortfall, document provision failures, and misleading statements
- Specific Cases:
- You can object to significant penalty amounts (equal to or more than two penalty units).
- Typically, you cannot object if the shortfall interest charge is less than 20% of the shortfall amount.
3) Reports about Unpaid Superannuation, Tax Crimes, and Corruption by ATO Officers:
- Report Unpaid Superannuation:
- Description: Report if your employer has not met their superannuation guarantee obligations, including late or incorrect payments.
- Example: If your employer consistently pays your superannuation late.
- Report Tax Crime Behaviours:
- Description: Report illegal or suspicious tax-related activities such as under-reporting income or engaging in illegal phoenix activity.
- Example: If a competitor does not ring up sales and offers discounts for cash payments without receipts, suspecting tax evasion.
- Report Fraud or Corruption by ATO Officers:
- Description: Report any fraudulent or corrupt activities conducted by ATO officers, such as accessing unauthorised taxpayer information or biased decision-making.
- Example: If an ATO officer uses confidential taxpayer information to assist a family member's business in evading taxes
Jurisdiction:
The ATO can handle complaints within Australia and for Australian residents or entities overseas when Australian tax laws apply.
Time Limitations for Requesting a Review:
- 21 Days: For superannuation reviewable decisions.
- 60 Days: For most decisions, including ABN, excise, GST, certain superannuation decisions, penalties, wine tax, JobKeeper, and Cash Flow Boost.
- 75 Days: For decisions related to Fuel Tax Credits, GST, Luxury Car Tax (LCT), and Wine Equalisation Tax (WET) from lodging an activity statement.
- 6 Months: For disputing excise duty liabilities.
- 2 or 4 Years:
- 2 Years: For most individuals and small to medium businesses.
- 4 Years: For companies and super funds.
The ATO cannot handle:
Objections over:
- General interest charges, shortfall interest charges, or late payment penalties (can request a reduction or cancellation).
- Certain superannuation decisions, tax return labels not used for taxable income, pay-as-you-go instalment credits, and study/training support loans.
Additional Information:
- The ATO responds to complaints and objections but cannot share updates on tip-off investigations.
- No time limits for lodging complaints or reports, but it's best to do so early.
- Providing detailed information helps the ATO handle your complaint more effectively.
Who can you make a complaint against?
You can make a complaint against:
- Individuals and Businesses: Those who might commit tax crime behaviours.
- Employer: Employers who have not met their superannuation guarantee obligations.
- ATO Officer:
- ATO staff or contractors who might commit fraudulent or corrupt activities.
- ATO officers who do not fulfil the commitments outlined in the ATO Charter.
- ATO officers if you are not satisfied with how they handled your complaint.
- Another Tax Professional: If you are a tax professional, you can report concerns about the conduct of another tax professional, including:
- Individuals representing themselves as tax professionals when they are not.
- Inappropriate conduct of a client's previous tax professional.
- Competency issues, such as an approved SMSF auditor not meeting their obligations.
- Clients being offered or involved in potential tax avoidance schemes.
Exclusions:
If someone has no Australian taxation connections, such as income earned in Australia, investments in Australia, or other taxable activities within the country, it's unlikely that the ATO would handle reports against them.
Are you eligible to make a complaint?
Who Can Make a Complaint?
Anyone can make a complaint, claim compensation, report, or lodge an objection to the ATO.
Can Complaints Be Made on Behalf of Someone?
- Self: You can make a complaint or report yourself.
- Compensation Claims: You can apply for compensation yourself or through a lawyer or registered professional.
- Lodging Objections: You can lodge an objection on behalf of someone if you are:
- A tax agent, spouse, relative, or friend.
- A legal personal representative, such as:
- A trustee.
- An executor.
- An administrator of a deceased estate.
- A person holding a power of attorney.
Additional Information:
- Getting Help with Complaints: Inform the ATO if you need help, such as an interpreter or authorised representative.
- Reporting Unpaid Superannuation: The ATO may ask to use your name when contacting your employer about unpaid super.
- Tax Whistleblower Protection:
- Eligibility: You qualify if you are or were an employee, dependent, or spouse of the entity and report the issue to someone who can act on it, like the ATO or an internal auditor.
- Protection: Your identity is protected by law, and you're shielded from legal and job-related repercussions. You may also be entitled to compensation if harmed.
- Anonymous Reporting: You can report tax issues or unpaid super anonymously using the ATO's tip-off form. Your identity will be protected regardless of whistleblower status.
What can this body do to help?
The ATO may provide:
- Compensation:
- When to Apply: If ATO mistakes have financially impacted you.
- What You Can Claim:
- Costs to fix problems caused by ATO errors (e.g., professional fees).
- Interest for delayed payments when no statutory interest applies.
- Bank fees or other costs due to ATO’s errors.
- What You Can't Claim:
- Time or inconvenience spent resolving issues.
- Emotional distress not linked to physical injury.
- Interest where statutory interest is due.
- Costs related to regular tax compliance, even if ATO decisions change in your favour.
- Costs to pursue your compensation claim or discuss it with the ATO.
- Process: The ATO acknowledges your claim within 3 days and aims to respond within 56 days.
- Resolving a Dispute – In-House Facilitation:
- Eligibility: Individuals and small businesses in tax or superannuation disputes.
- Process: An independent ATO facilitator helps identify issues, explore options, and seek resolution.
- Outcomes: If agreed, the facilitator helps record outcomes. If unresolved, continue with audits, objections, or appeal to the Administrative Appeals Tribunal (AAT) or Federal Court.
- Additional Info:
- Facilitation is voluntary and can be requested by you or the ATO.
- No cost for participation.
- Discussions are confidential.
- Your rights to review and appeal remain unaffected.
- Resolving a Dispute – Mediation:
- Process: You and the ATO negotiate with the help of a mediator to identify issues, develop options, and attempt to reach an agreement.
- Additional Info: Mediation is usually voluntary, but can be ordered by a court or tribunal. Costs are usually split between you and the ATO.
- Resolving a Dispute – Neutral Evaluation:
- Process: You and the ATO present arguments to an evaluator who advises on the appropriate manner to resolve the dispute and what a court might decide.
- Additional Info: Can occur at any stage, often before legal proceedings.
- Resolving a Dispute – Conciliation:
- Process: You and the ATO negotiate with the help of a conciliator who can give expert advice and encourage resolution.
- Additional Info: Often used by the AAT in tax and super disputes.
- Objection – Amended Assessment:
- Process: After the ATO decides on your objection, they will send:
- A notice of amended assessment.
- Decision reasoning.
- Information on seeking a review through a tribunal or court if dissatisfied.
- Information on paying any outstanding tax.
- Outcome: If in your favour, the ATO will amend assessments and pay any owed money, including interest. For objections to private rulings, the ATO may ask you to apply for a new ruling if new information changes the original facts.
- Process: After the ATO decides on your objection, they will send:
- Early Assessment and Resolution:
- Process: Early engagement with taxpayers to resolve disputes, focusing on cases of low monetary value, good compliance history, settled law, evidentiary issues, or penalty disputes.
- Outcome: Identifies and narrows issues, ensuring only the right matters proceed to hearing without delay.
- Settlement:
- Process: The ATO may agree to a settlement in disputes about tax or super liabilities or ATO decisions. Settlement can be initiated by either party and occur at any stage.
- Additional Info: The ATO ensures consistency for taxpayers in similar circumstances. Settlement is generally avoided for contentious legal points needing clarification, public interest cases, or to send a strong community message.
Additional Information:
- Compensation payments cannot offset tax debts.
- The ATO aims to resolve disputes early and cooperatively.
- In-house facilitation is useful for less complicated disputes.
- Complex disputes may involve external practitioners or be resolved through mediation, conciliation, or early evaluation initiated by courts or tribunals.
- Dispute Assist: A free service to help unrepresented individuals and small businesses with the dispute process.
What should your complaint include?
Format:
- Complaints: Can be made in writing by completing the online form available on the ATO's website.
- Requests for Assistance: Can be made through the ATO’s dispute support tool, in writing via an online form, or verbally over the phone for urgent matters.
- Tax-Related Disputes: Use the specific form provided by the ATO.
- Complex or Less Urgent Requests: Better submitted in writing via the online form with supporting documentation.
- Interpreter: The ATO can arrange an interpreter if required.
Personal Details:
- Complaints and Submissions:
- Can be made anonymously or with identification.
- Assistance Requests:
- Must include personal information such as:
- First and last name
- Email address and phone number
- Tax File Number (TFN) or Australian Business Number (ABN)
- Business name and address (if applicable)
- Must include personal information such as:
Respondent’s Details:
Provide contact details of the other party involved, including:
- First and last name
- Email address and phone number
Relevant Facts:
- For Complaints:
- Provide a short comment about the issues you are facing that you think the ATO should address.
- Attach supporting documents (up to five files, with a combined total limit of 128MB).
- For Assistance Requests:
- Detail the nature of your dispute, including:
- What is the dispute about?
- Nature of the relationship before the dispute.
- What led up to the dispute.
- When the dispute first occurred.
- Dollar value of the dispute (if applicable).
- Provide detailed information about the dispute, such as:
- Steps taken so far to resolve it.
- Timeline of events.
- Specify the outcome you are seeking.
- Indicate if the dispute has been lodged elsewhere.
- Attach as many files as needed (up to a maximum of 5MB per attachment) to help the ATO understand your dispute.
- Detail the nature of your dispute, including:
What NOT to Include:
- Do not include false or misleading statements.
- Do not attach any illegal, restricted, or offensive content as part of your assistance request.
Lodging your complaint and next steps:
You can lodge your complaint via:
- Online: Complaints form
- For Tax or BAS Agents: Submit through Online Services for Agents.
- Post:
- Australian Taxation Office
- PO Box 1271
- ALBURY, NSW 2640
- Telephone:
- 1800 199 010 (Monday to Friday, 8am - 6pm, except national public holidays)
- 13 36 77 (National Relay Service for hearing, speech, or communication impairments)
Where to Lodge Your Compensation Form:
- Contact: ATO Complaints at 1800 199 010 or Compensation Assistance Line at 1800 005 172 to speak to a specialist.
- Complete: Applying for Compensation form, attach relevant documents.
- Email: compensation.application@ato.gov.au
- Post:
- ATO General Counsel
- Australian Taxation Office
- GPO Box 4889
- SYDNEY, NSW 2001
How to Object to an ATO Decision:
- Objection Form:
- Download, fill out, save, and print the form here.
- Objection Letter:
- Include personal details, decision details, reasons for objection, and relevant supporting documents.
- Add a true declaration, sign, and date the letter.
- Submission:
- Fax: 1300 139 031
- Mail:
- Australian Taxation Office
- PO Box 3524
- ALBURY, NSW 2640
- Online Services:
- Individuals and Sole Traders: Online Services for Individuals
- Businesses: Online Services for Business
- Tax Professionals: Online Services for Agents
Where to Report Unpaid Super:
- Form: Report unpaid super from my employer form
- Details to Include:
- Personal details, including tax file number
- Period of inquiry
- Employer's details, including ABN
- Third Parties: Contact the ATO directly to report employers not meeting super guarantee or choice of fund obligations.
Where to Report Tax Crime Behaviours:
- Form: Tip-off form
- Phone: 1800 060 062 (Tip-off hotline)
- Post:
- Australian Taxation Office
- Tax Integrity Centre
- PO Box 188
- ALBURY NSW 2640
Where to Report Fraud or Corruption by an ATO Officer:
- Form: Report internal fraud or corruption form
- Phone: 1800 061 187
Acknowledgement of Complaint:
The ATO will acknowledge your complaint by SMS, phone, email, or letter within 3 business days.
Complaint - Assessment/Investigation:
- Your complaint will be assigned to a resolver who has not been involved in your current issue.
- The ATO aims to resolve complaints within 15 business days, but it may take up to 30 business days.
Additional Information About Your Complaint:
- Calls from the ATO will not show a number on your caller ID and may display as 'Unknown caller,' 'No Caller ID,' 'Private number,' or similar.
- For progress updates, contact the ATO at 1800 199 010 and request to speak with the resolver handling your complaint.
What NOT to Include:
Do not include false or misleading statements.
More information:
Refer to the factsheet provided below for more information.
