Contact us with your concerns
If you disagree with your assessment or other decision we have made about your tax affairs, there are a number of avenues the law gives you to challenge our decision. These are explained in this document.
Regardless of your legal rights, the first thing you should do is contact us. It is usually faster and easier to sort out misunderstandings and disagreements this way. If you think there has been a mistake, simply ask us to correct it. If we disagree that it is a mistake, you still have the right to ask us to review our decision.
When we give you a decision about your affairs, we explain how you can get the decision reviewed and tell you if there are time limits.
If there are several review options, we explain how these differ. For example, some reviews look at questions of law and others involve checking that we followed the correct process in reaching the decision.
We try to resolve any problems as quickly as possible. If we have made a mistake, we want to fix it at the least cost to both of us.
There is always a contact phone number on the letter or statement you have received. If you don't want to deal with the tax officer who has been handling your case, ask to speak to their manager or contact our complaints area.
You can also seek external assistance or an independent review by an external authority, see Seek an external review of our decisions.
Last Modified: Monday, 20 May 2013