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  • Disputes policy

    About our disputes policy

    Our disputes policy is a supporting document that complements and provides the underpinning framework for our annual dispute management plan (DMP). It also sets out the principles for managing disputes, including all of the following:

    • complaints
    • tax and superannuation (super)
    • debt
    • access to information
    • compensation (excluding workers' compensation)
    • disputes relating to a breach of contract between the ATO and its suppliers
    • workplace issues with our employees.

    Both our disputes policy and DMP will help all of the following:

    • anyone seeking to avoid disputes with us
    • those already in dispute
    • ATO employees
    • tax and legal professionals
    • dispute resolution practitioners.

    From 1st May 2015, the tax complaint handling role was transferred from the Commonwealth Ombudsman to the Inspector-General of Taxation. Where the Disputes Policy refers to the Commonwealth Ombudsman as an option for the review of ATO actions and complaints, please insert the Inspector-General of Taxation instead.

      Last modified: 07 Sep 2015QC 26517