• Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    Service standards to 30 June 2013

    Attention

    This information may not apply to the current year because it covers the service standards which were in effect up to 30 June 2013.

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    Overview

    We have service standards in place to assure ourselves and the community that the services we provide are of a consistent and high standard.

    Our service standards publicly state the level of performance you can expect when dealing with us under normal circumstances. We are committed to developing, monitoring and reporting on our service standards in areas of importance to taxpayers.

    We set standards that are intended to be challenging, attainable with effort, affordable and meaningful to taxpayers. In doing this, we consider both historical performance and the expectations of those who currently use our services.

    For 2012–13, there are 21 service standards we report externally. There are others that help us to manage our business, but are not meaningful for taxpayers. The service standards are grouped into the following categories:

    • registrations
    • lodgments
    • enquiries (including correspondence)
    • amendments and objections
    • audits
    • complaints.
    Attention

    Our performance results are current at the time of publishing, but are subject to change over time. Overall results may change to reflect progress of an item, and always have regard to when we received it, and the elapsed time for resolution. Any changes are generally less than 1% and do not materially change the overall performance. We report our final performance results in our annual report.

    We no longer offer the automated email-response service – this service was not answering client queries effectively because we are unable to give information on personal taxpayer details, because the email service is not secure. The related service standard no longer applies. The last recorded month of performance was September 2012, with 85% benchmark year-to-date.

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    Service standards 2012–13

    When you deal with us, you can expect the following service standards:

    Registrations

    If you apply for a tax file number (TFN), or register for services such as an Australian business number (ABN) or the energy grants credits scheme, we aim to notify you of your TFN or a decision on your registration application within 28 calendar days of receiving all the necessary information.

    Lodgments

    For individuals

    When you electronically lodge a return for the current tax year, we'll aim to finalise your return within 12 business days of receipt.

    We aim to finalise a return lodged via paper within 42 calendar days of receipt.

    If we are unable to finalise your electronically lodged return within 30 calendar days of receipt, we'll let you know.

    Attention

    From 1 July 2012, prior-year individual original tax returns which were electronically lodged are excluded from the service standard of 12 business days. If we are unable to finalise your return within 30 calendar days of receipt, we'll let you know.

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    For non-individuals

    When you electronically lodge a return, we aim to finalise your return within 14 calendar days of receipt.

    We aim to finalise a return lodged via paper within 56 calendar days of receipt.

    Attention

    If your return is incomplete, incorrect, needs checking, or relates to a prior year, it may take us longer to complete the process.

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    If you lodge an activity statement, we aim to process:

    • credits – within 14 calendar days of receipt
    • electronic debits – within 14 calendar days of receipt
    • paper debits – within 42 calendar days of receipt.

    If your activity statement is incomplete, incorrect, or needs checking, we may take longer to process it.

    Enquiries

    If you write to us requesting private written advice (such as a private ruling), we aim to provide our response within 28 calendar days of receiving all necessary information.

    If you haven't provided all the information we need to make a decision, we aim to contact you within 14 calendar days to ask for the information.

    If your request raises particularly complex matters that will take more than 28 calendar days to resolve after receiving all the necessary information, we aim to contact you within 14 calendar days to negotiate a due date.

    If you phone our general enquiry services, we’ll aim to answer the majority of calls within five minutes. However, we may not be able to achieve this service standard at peak times – for example, from July to October for individuals who pay income tax; May to August for businesses; and quarterly activity statement lodgment periods.

    If you visit our enquiry services, we'll aim to attend to you within 10 minutes of your arrival. At peak times – for example, from July to October for individuals who pay income tax – we may not be able to achieve this service standard. We'll aim to attend to you within 15 minutes of your arrival during these months.

    Correspondence and other requests

    If you write to us, we aim to provide our response within 28 calendar days of receiving all the necessary information.

    If you haven't provided all the information we need to make a decision, we aim to contact you within 14 calendar days to ask for the information.

    If we find that your request raises particularly complex matters that will take more than 28 calendar days to resolve after receiving all the required information, we aim to contact you within 14 calendar days to negotiate an extended reply date.

    If you ask for a refund of overpaid tax, we aim to issue your refund within 28 calendar days of receiving all the necessary information. In some circumstances, you may be entitled to receive interest on the overpayment.

    Special circumstances apply for surcharge processing, which occurs four times a year – in February, May, August and November. A surcharge refund may arise from an amended individual tax assessment or from amended member information reported by a superannuation fund. We will issue refunds in the next surcharge processing round, provided the necessary information is available 30 calendar days before the processing close-off date.

    If you submit a claim for a direct payment from the superannuation holding accounts special account, we aim to send you your payment within 28 calendar days of receiving all the necessary information.

    If you submit a claim for an excise fuel grant, we aim to process your claim within 28 calendar days of receiving all necessary information.

    Amendments and objections

    If you request an amendment or lodge an objection, we aim to give you a decision on your:

    • paper amendment request – within 56 calendar days of receiving all necessary information from you
    • electronic amendment request – within 28 calendar days of receiving all the necessary information from you
    • objection – within 56 calendar days of receiving all necessary information from you.

    If we need further information, we aim to contact you within 14 calendar days to ask for the information. If we can’t meet the 28 or 56 calendar day service standard – for example, because of the complexity of the matter – we aim to contact you within 14 calendar days of receiving the information to negotiate a new reply date.

    If your request raises particularly complex matters that will take more than 56 calendar days to resolve after receiving all the required information, we aim to contact you within 14 calendar days to negotiate an extended reply date.

    Audits

    If you’re reviewed or audited, we’ll aim to notify you of the outcome within seven calendar days of making our decision.

    Complaints

    If you make a complaint, we aim to do both of the following:

    • contact you within three business days of receiving your complaint to work with you to resolve the issue, and
    • resolve your complaint within 21 calendar days.

    If your complaint raises matters which will take more than 21 calendar days to resolve, we aim to contact you within 14 calendar days of receipt of the complaint to discuss an extended timeframe for resolution.

    Attention

    The four service standards for original tax returns and two for amendments are subject to an automated integrity check process to identify potentially fraudulent claims. Any original and subsequently amended tax returns will be excluded from the service standard, even if they are subsequently found to be not fraudulent

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      Last modified: 19 Nov 2013QC 35435