Case studies

News and Media

These case studies illustrate the variety of complaints we receive from taxpayers and their representatives.

Names have been changed to protect individuals’ privacy however, all case studies are real complaint investigations undertaken by the Tax Ombudsman.

New case studies will be added to this page on a regular basis.

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  • Audit, Debt recovery, Deceased estate, DPN, Financial abuse, Other, Superannuation

    Mei: protecting a survivor of financial abuse from unfair director penalties

    Mei, a survivor of physical, emotional and financial abuse, was coerced by her former partner into becoming a director of a company shortly before he resigned. After leaving, he opened a bank account in the company’s name without her knowledge, carried out transactions that benefited him, and left the company owing tax debts. The ATO…

  • Debt recovery, Deceased estate, Tax debt interest

    Oliver – GIC remission win

    Oliver fell behind on several years of tax lodgements after relying on incorrect information provided by an unauthorised former tax agent. As a result, approximately $185,000 of general interest change (GIC) accrued on his account. Wanting to fix the problem, Oliver contacted the ATO. During a phone call, he reasonably understood that once all outstanding…

  • Deceased estate

    Margaret: supporting finalisation of a deceased estate April 2026

    News and Media Margaret sought to lodge her late partner’s outstanding tax returns to finalise his estate. She provided the ATO with a certified copy of the will, which named her as the authorised Legal Personal Representative (LPR). However, the ATO requested that she obtain probate. When Margaret contacted the Supreme Court, she was advised that…