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Dispute a decision

Code of settlement
This code sets out the ATO policy on the settlement of taxation and superannuation disputes, including disputes involving debt.
Dispute or object to an ATO decision
Find out how to disagree with our decisions, fix mistakes we have made, fix mistakes you have made, tell us about previously undisclosed income, incorrectly claimed deductions or misleading statements you have made, and ask for penalties or interest charges.
Object to an ATO decision
You're entitled to object to most decisions we make about your income tax affairs, including tax assessments, and your other tax and super obligations and entitlements. If you object to a decision we've made, it will be considered by a person who was not involved in the original decision.