The Taxpayers' Charter

Commissioner’s foreword

We want to manage the tax system in a way that builds community confidence. To do this, we need to have a relationship with the community based on mutual trust and respect.

In building that relationship, we:

• are open, transparent and accountable in our dealings with the community
• are professional, responsive and fair, taking into account your circumstances and previous compliance behaviour
• try to make it as easy as possible for you to comply with your tax obligations
• help you to comply by giving you advice and information you can rely on
• try to reduce the cost to you of complying, and
• are firm with those who try to avoid their obligations and effective in bringing them to account.

The Taxpayers’ Charter explains what you can expect from us in meeting these commitments.

It has received strong community support and we are committed to following it in all our dealings with you.

Michael D’Ascenzo
Commissioner of Taxation

Introduction

The Charter sets out the way we conduct ourselves when dealing with you. It will help you understand:

• your rights as a taxpayer
• the service and other standards you can expect from us
• your important taxation obligations, and
• what you can do if you’re dissatisfied with our decisions, actions or service, or you want to make a complaint.

It is for everyone who deals with us on tax, including superannuation, excise and other laws we administer.

Your rights

You can expect us to:

1. treat you fairly and reasonably
2. treat you as being honest in your tax affairs unless you act otherwise
3. offer you professional service and assistance to help you understand and meet your tax obligations
4. accept you can be represented by a person of your choice and get advice about your tax affairs
5. respect your privacy
6. keep the information we hold about you confidential in accordance with the law
7. give you access to information we hold about you in accordance with the law
8. give you advice and information you can rely on
9. explain to you the decisions we make about your tax affairs
10. respect your right to a review
11. respect your right to make a complaint
12. administering the tax system in a way that minimises your costs of complying
13. be accountable for what we do.

We also set service standards and report on our achievements against these.

Your taxation obligations

We expect you to:

1. be truthful in your dealings with us
2. keep records in accordance with the law
3. take reasonable care in preparing your tax returns and other documents and in keeping records
4. lodge tax returns and other required documents or information by the due date
5. pay your taxes and other amounts by the due date
6. be cooperative in your dealings with us.

Charter publications

Charter publications are available free of charge in a variety of formats and in other languages. Refer to Taxpayers’ Charter publications for more information.

Reviewing the Charter

To ensure that the Charter remains relevant to our relationship with the community, its content and effectiveness is monitored and reviewed on an ongoing basis. Taxpayers, our staff and others have the opportunity to contribute to these reviews.

In 2005-06 independent research was conducted with the community to see how well we were performing against the commitments we make in the Charter. Read the Commissioner’s online update about the research, or you can view the research report Review of the Taxpayers’ Charter 2005 (PDF, 816KB).

Feedback on the Taxpayers’ Charter

If you have any questions or comments about this Charter, email us at charterreview@ato.gov.au.

We cannot answer tax questions sent through this email address. If you have an enquiry about your tax affairs, contact one of our enquiry areas. We also have an email enquiry service for taxpayers who do not have business income.

Last Modified: Tuesday, 26 May 2009