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:
- tax and superannuation (super)
- 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.