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  • Complaints

    Complaints provide us with important feedback and assist us to improve our service to the community.

    Where you believe we have not met your expectations or not conducted ourselves as outlined in the Taxpayers' charter, we support your right to make a complaint. We are committed to treating complaints seriously, dealing with them quickly, fairly and learning from them.

    If you disagree with a technical decision we have made about your tax affairs, you have the right to have the decision reviewed through the formal process.

    Find out about:


    If you are experiencing difficulties meeting your tax and super obligations due to COVID-19:

    • see COVID-19
    • phone us on 1800 806 218.

    General information

    Before deciding whether to lodge a complaint, here is some general information that may assist you. However, if you are still concerned about the issue:

    • discuss it with an ATO officer who will aim to resolve your issue – see Enquiries
    • try to sort it out with the tax officer you've been dealing with (or phone the number you've been given)
    • if you're not satisfied, talk to that officer's manager
    • if you're still not satisfied, consider making a formal complaint.

    Lodging your complaint

    To lodge your complaint:

    • access the Complaints form
    • phone 1800 199 010 8.00am–6.00pm, Monday to Friday (local time), except national public holidays
    • phone the National Relay Service on 13 36 77 (if you have a hearing, speech or communication impairment)
    • fax 1800 060 063
    • write to

    Australian Taxation Office
    PO Box 1271
    ALBURY  NSW  2640

    If you have previously lodged a complaint and you are not satisfied with the way it is being handled, or with the outcome, you may request for your complaint to be escalated to a more senior officer. To escalate your complaint contact ATO Complaints on one of the methods listed above.

    How we treat your complaint

    Once you've lodged a complaint, a tax officer (resolver) assigned to your complaint will aim to contact you within three business days.

    Calls from the ATO will not show a number on your caller ID. The call may display on your phone as 'Unknown caller', 'No Caller ID', 'Private number' or similar wording.

    The resolver may need to speak to you to confirm your identity if they need to access and discuss your personal information. They will work closely with you and may request you to provide further details to finalise the complaint. The resolver will aim to resolve your complaint in 15 business days.

    You can contact us on 1800 199 010 and we will direct your call to the officer handling your complaint for a progress update.

    During the complaint resolution process the resolver will:

    • keep you informed of the progress
    • allow you the opportunity to provide additional information or comments before finalising the complaint
    • provide you with a clear and concise explanation of the action taken to resolve the complaint and the reasons for the decision
    • provide further information about further rights of review, including approaching other agencies such as the Inspector-General of Taxation and Taxation Ombudsman (IGTO) where you are not satisfied with the outcome of the complaint.

    When interacting with us you can expect us to:

    • treat you with courtesy, consideration and respect
    • listen to you
    • take all reasonable steps to resolve your issue
    • keep you informed of progress
    • apologise if we have made a mistake

    When interacting with us we expect you to:

    • treat our staff with courtesy, consideration and respect – we do not allow any harm, abuse or threats directed at our staff
    • provide us with all relevant information – this includes details of letters that you have sent or received from us and any phone calls or other discussions you have had with our staff about the issue
    • co-operate with our staff who are handling your complaint – we reserve the right not to respond to contact from you which contains abuse, inflammatory statements or material clearly intended to intimidate
    • tell us if you need help to address your complaint – such as using an interpreter or someone who is authorised to make enquiries or act on your behalf.

    Other avenues available to you

    The ATO will investigate your complaint. However, if you're not satisfied, you may contact the Inspector-General of Taxation and Taxation Ombudsman (IGTO) at any time to raise your concerns.

    To contact the IGTO:

    Inspector-General of Taxation and Taxation Ombudsman
    GPO Box 551
    Sydney NSW 2001

    More about your rights and obligations

    The Taxpayers' Charter outlines the relationship we seek to have with the community – a relationship based on mutual trust and respect. Your rights, obligations and how to be heard are key factors in this relationship.

    The charter states that we respect your right to make a complaint.

    See also:

    Information in other languages

    Taxpayers' Charter – what you need to know is also available in other languages.

    Last modified: 22 Jul 2021QC 33776