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.
Featured Case Study
-
DPN, Financial abuseMei: 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 …
-
Tax debt interest
Alex: considering individual circumstance with GIC requests
A tax agent requested remission of general interest charge (GIC) for Alex. The request was based on Alex’s mental health challenges arising from pregnancy‑related complications. The initial ATO officer supported remission but did not have the required delegation, so the matter was escalated to a senior officer. The senior officer declined the remission request. In…
-
Other
Bob: credit card refunds
Bob accidentally paid his tax bill twice. By the time he realised the error, his credit card had been cancelled. When he contacted the ATO to request a refund, he was advised that it could only be processed back onto the original card — which was no longer active. The ATO cited a contractual restriction…
-
Financial abuse
Elaine: Temporary relief is welcome, but only extends the uncertainty.
Elaine contacted the ATO to arrange a payment plan or other type of relief for her tax debt. She told the ATO that she was a victim-survivor of domestic violence, including financial abuse, and was unable to pay her tax debt in full as she was in financial distress. The ATO officer acknowledged her situation…
-
Debt recovery, Superannuation
Emily: when the law is applied correctly — but the outcome still feels wrong
Emily, a single parent, contacted our office after experiencing significant financial hardship following an error made when interacting with the First Home Super Saver (FHSS) scheme. Emily intended to request an FHSS determination, but instead mistakenly lodged a request for release of her superannuation. Under the FHSS scheme, released amounts are paid to the ATO…
-
Other
George: “Father asked for a doctor’s letter to prove he was… a father?”
George approached us after receiving conflicting advice from the ATO about how he could be added as an authorised contact for his 12‑year‑old daughter. Although he provided documents confirming his parental status — including a birth certificate and Family Court orders — the ATO advised that a doctor’s statement was needed before it could recognise…
-
DPN
Jenny: resolving an erroneous DPN
Jenny was issued a Director Penalty Notice (DPN) for $41,000, even though she had no connection to the company involved. She first became aware of the issue when lodging her tax return, after credits were automatically offset against the alleged debt. Jenny promptly lodged a DPN defence. She was able to show that she was…
-
Other, Tax agent
Jono: restoring trust after identity fraud
Jono’s income tax records were compromised when two returns were lodged by a tax agent he had never engaged. Although the ATO cancelled these unauthorised returns, Jono’s legitimate refund was later diverted to the same unauthorised tax agent after he altered his bank account details. When Jono contacted the ATO, he was advised to reach…
-
Superannuation
Koa: when recovery isn’t possible — but clarity still matters
Koa contacted our office after spending several years trying to recover unpaid superannuation from a former employer. Over time, they became increasingly distressed by what they saw as slow progress, limited information, and a lack of clear updates about what action was being taken. The employer was a corporate trustee with multiple directors and a…
-
Deceased estate
Margaret: supporting finalisation of a deceased estate
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…
-
Financial abuse
Maria: ATO officers don’t always understand or apply their full suite of powers, leading to worse outcomes for taxpayers.
Maria had a tax debt because her ex-partner’s tax agent lodged an unauthorised and fraudulent tax return on her behalf. The ATO told her to amend her tax return if it was not correct. Maria’s financial counsellor contacted the Inspector-General of Taxation and Taxation Ombudsman about the ATO’s response. We confirmed that the ATO’s advice…
-
DPN, Financial abuse
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…
-
Tax debt interest
Melinda: “Computer says no” – when the system keeps charging interest
Melinda was subject to an ATO audit that extended for a prolonged period. As a result of the delay, shortfall interest charge (SIC) was imposed. Melinda disputed the SIC, arguing that the delay was not caused by her actions and that it was unfair for interest to accrue where she had not contributed to the…
-
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…
-
Financial abuse
Sam: Delays in information‑sharing disadvantage child support recipients
Sam tipped off the ATO that their ex-spouse had not lodged their tax returns. The ATO applied its usual lodgement enforcement actions and sent a ‘re-engagement letter’ to the ex-spouse, who failed to comply by lodging their tax returns. Sam made further tip-offs to the ATO when the tax returns were not lodged, and the…
-
Tax debt interest
Tax agent: from GIC to refund
A tax agent approached us on behalf of a client who had been charged approximately $30,000 in General Interest Charges (GIC) by the ATO. The agent believed these charges were unfair. Due to incorrect income reporting in the client’s 2022 tax return, the ATO reclassified the client as a medium business taxpayer instead of a…
-
Tax agent, Tax debt interest
Tax agent: when an agent’s health crisis led to unfair interest charges
An otherwise compliant company was surprised to find itself facing more than $39,000 in interest charges — not because it ignored its obligations, but because its tax agent became seriously unwell. A tax agent approached us after the ATO imposed general interest charges (GIC) following the late lodgement of five years of company tax returns.…
-
Tax agent, Tax debt interest
Tax consultant: complete removal of two decades’ worth of GIC
A tax consulting firm representing a complainant approached us about a significant amount of General Interest Charges (GIC) imposed by the ATO—spanning over 20 years. The GIC had grown to more than six times the original tax liability. The taxpayer permanently left Australia in 2004 and relied on a tax agent to lodge his final…
-
Audit
Taxpayer’s representative: when a “formal notice” is (sometimes) the reasonable next step
A taxpayer’s representative contacted our office after the ATO issued formal information gathering notices (Section 353-10 of Schedule 1 to the Taxation Administration Act 1953) during an audit. They considered the ATO had moved too quickly to a formal approach and asked that the notices be withdrawn in favour of informal requests, along with an…
-
Audit
Zach: ensuring fairness in the objection process
Zach approached our office after experiencing what he believed was an unfair and discouraging process during the ATO’s audit and subsequent objection regarding his 2024 self-education expense claim. Across several discussions, he outlined four concerns: We undertook a detailed investigation, focusing on the appropriateness of the ATO’s objection handling and the technical application of TR…