Large business and tax compliance publication

Escalating issues

You have the Commissioner's guarantee that you can provide open and honest feedback, or raise concerns without it influencing our view or future interactions with us.

At the commencement of a review or audit, we will notify you of the key ATO contact for your case. If you have any issues with how the case is being conducted or the tax risks involved, you should raise these issues with the case officer first.

If you are not satisfied with the case officer's response, you should contact the case officer's team leader. You can also raise concerns and issues through either your key client manager or our relationship management meetings.

If you continue to remain unsatisfied with our response, you can request the team leader escalate the issue to their immediate manager, who will consider the matter and contact you to discuss your concerns.

Talking to us early will help resolve issues and, if issues need to be escalated, you will have access to our decision makers.

Sections within Active compliance approaches

• Our typical processes for addressing tax risks and issues
• Assurance and indirect taxes
• Risk reviews
• Audit
• Mutual expectations during compliance activities
• Escalating issues
• Understanding your business
• Gathering information
• Informal approaches
• Formal approaches
• Determining our position
• General Anti-Avoidance Rules Panel
• Assessment and amendment periods
• Penalties and interest