For taxpayers

For taxpayers

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Your rights as a taxpayer

All taxpaying Australians are entitled to fair treatment, clear communication, timely service, and the right to question or complain about decisions made by the Australian Taxation Office (ATO) or Tax Practitioners Board (TPB). 

  • Right to be informed: You have the right to know your options if you disagree with an ATO decision. This includes your right to complain, seek review, and appeal.
  • Right to fairness: We ensure that the ATO’s process is fair and transparent, including audits and objections.
  • Right to confidentiality: Your personal tax information is protected. Any unauthorised disclosure by ATO officials can carry up to 2 years’ imprisonment under the Taxation Administration Act 1953. 
  • Right to complain and appeal: If you disagree with a decision: 
    • First lodge an objection with the ATO (Part IVC of TAA 1953). 
    • If unsatisfied, appeal to the Administrative Appeals Tribunal or Federal Court. 

If you can’t resolve it directly, we can help to investigate any unfair administrative processes .

How the Tax Ombudsman helps

  • Complaints: Free, independent assistance for issues like poor communication, unnecessary delay, or lack of transparency. 
  • Investigations: We can’t change tax amounts or compel ATO action, but we recommend improvements and report systemic problems. 
  • Own‑initiative reviews: We also lead large‑scale investigations (e.g., ATO communications, objection handling, fraud prevention) to drive system-wide change.

Why your complaint matters

  • Boosts confidence in the tax system—knowing independent oversight exists. 
  • Supports voluntary compliance—fairness encourages people to meet obligations. 
  • Drives improved administration—by highlighting systemic issues and influencing policy changes. 

If you are unsure if you should complain to the tax ombudsman, give us a call on 1300 44 88 29.

Get assistance and further information about tax debts

All taxpayers are entitled to understand what debts they owe, the reason these debts were raised, how they were calculated and options available to manage and pay the debts.

Taxpayers and tax agents who have received communications from the ATO about tax debts may take the following actions:

  • In the first instance, call the number listed on the communication.
  • Otherwise, taxpayers can call 13 11 42, and tax or BAS agents can call 13 72 86, to enquire about the debt, how it arose and the components that make up the amount. If the taxpayer believes they have paid the debt, they should discuss this with the ATO officer.
  • If, after speaking with the ATO officer, they remain dissatisfied, they may wish to raise a formal complaint with the ATO.
  • Ensure they receive a complaint receipt ID, which is a is a unique 13-digit number created for a complaint activity.

ATO Complaints will endeavour to resolve the matter within 28 business days.

If the taxpayer or tax agent remains dissatisfied after ATO Complaints has sought to address the matter, they may wish to lodge a complaint with the Tax Ombudsman.

More information about lodging a complaint with us is on Lodge a complaint.