The Tax OmbudsmanExternal Link is an independent statutory office that strives to improve the administration of the tax laws for the benefit of the community.
It provides independent advice and assurance to individual taxpayers and the community, government, parliamentary committees and ministers (as appropriate), through investigations, reviews and reports. This helps to ensure that Australian taxation administration laws are operating effectively and consistently and align with community expectations.
Potential review topics for investigation are identified from:
- engagement with stakeholders
- themes raised in complaint cases
- representations made to the Tax Ombudsman's office.
The Tax Ombudsman publishes information about current investigationsExternal Link and reports of completed investigationsExternal Link.
Guidelines and protocols
The Protocol between the ATO and Tax Ombudsman (PDF, 2.4MB)This link will download a file outlines the nature of the co-operative working relationship between the agencies.
The Tax Ombudsman and the ATO are currently in the process of updating the operational guidelines for both the review and complaint handling processes.
Individual clients are able to lodge complaints with the Tax Ombudsman if they have been unable to resolve a complaint directly with the ATO.