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  • Complaints

    Find out how to lodge a complaint with the ATO and how we manage your complaint.

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    Your rights

    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. Making a complaint will not affect your relationship with us.

    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. See how to dispute or object to an ATO decision.

    COVID-19

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

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

    Before lodging a complaint

    Before deciding whether to lodge a complaint, the following list of potential resolutions may help you with your issue.

    If you're still concerned about an issue, you can:

    • 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
    • talk to that officer's manager if you're not satisfied
    • consider making a formal complaint if you're still not satisfied.

    Lodging your complaint

    To lodge your complaint, you can:

    • access the Complaints Form. If you're a tax agent, you can submit your complaint using the Tax practitioner complaints online form through Online services for agents.
    • phone 1800 199 010 between 8:00 am and 6:00 pm, 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've previously lodged a complaint and you're not satisfied with the way it's being handled or with the outcome, you can request 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, we'll contact you by SMS, phone, email or letter within 3 business days.

    The complaint will be assigned to a complaint resolver who has not been involved in any decision made about your current issue. We do this to give you peace of mind that your complaint will be handled independently.

    We may need to speak to you to confirm your identity if we need to access and discuss your personal information. We'll work with you and may request you provide further details to finalise the complaint. We'll aim to resolve your complaint in 15 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.

    You can contact us on 1800 199 010 and we'll direct your call to the officer handling your complaint (the resolver) 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 don't 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
    • cooperate 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 to make a complaint

    We'll investigate your complaint. However, if you're not satisfied, you can contact the IGTO at any time to raise your concerns.

    To contact the IGTO, you can:

    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.

    Information in other languages and easy read

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

    The Taxpayers' Charter is also available in an Easy Read version called Our services and your rights - easier to read information.

    Last modified: 18 Jul 2022QC 33776