Commitments to service

Understand the level of service you can expect when dealing with us under normal circumstances and our performance.

Last updated 7 September 2026

The ATO's service commitments explain the service levels you can generally expect when engaging with us. From 1 July 2026, updated commitments provide clearer and more consistent information about expected service levels for phone calls, lodgment processing and registrations.

During peak periods, we receive more calls than usual and wait times may be longer. Peak periods include:

July to October for individuals who pay income tax
May to August for businesses, and
during quarterly activity statement lodgment periods.

When call volumes are expected to significantly exceed our capacity, we may temporarily prevent additional calls from entering our phone system. This helps avoid excessively long queues and reduces the likelihood that callers will wait and then hang up before receiving service.

You may be able to save time by using our self-service options. Many enquiries can be managed through ATO online, including myTax, the ATO app and our self-help phone services.

You can also find out how we are performing against our service commitments.

For more information about what you can expect from us, see our Charter.

2026–27 Service commitments
Assessment indicators	Performance measures
Timeframe to respond to enquiries	95% of inbound general callers wait less than 40 minutes 95% of inbound tax practitioner line callers wait less than 15 minutes 95% of inbound debt callers wait less than 35 minutes 80% of private rulings finalised in 28 calendar days of receiving all necessary information Responsiveness to referrals of unpaid superannuation – in 90% of employee referrals of unpaid super (where we have sufficient information to progress), we have prompted the employer within 28 days to self-assess
Timeframe to process lodgments	95% of electronic tax returns and activity statements finalised in 10 business days – applies to current year tax returns only 95% of electronic amendments finalised in 15 business days 95% of paper tax returns, activity statements and amendments finalised in 90 business days
Timeframe to update the register	95% of Australian residents' ABR registrations finalised in 5 business days 95% of electronic Commissioner of Taxation registrations finalised in 5 business days
Timeframe to resolve complaints	80% of complaints resolved within 28 business days
The ATO notifies of status or delays	Private rulings – if we find that your request raises particularly complex matters that will take more than 28 calendar days to resolve after receiving all the necessary information, we will aim to contact you within 14 calendar days to negotiate a due date (target 80%)

Note: The current year commitments to service are in line with the commitments we make under our ATO Charter.

Current year performance

Information about how we are performing against our commitments to service.

Service commitments 2024–25

Information about our 2024–25 service commitments performance, as at 30 June 2025.

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