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Before you lodge a complaint

There are a number of matters you may want to consider before making a complaint.

Published 14 April 2026

Understanding your options

Before you lodge a complaint with us, check the following guidance which may help you to quickly resolve your issue.

Tax time

If your issue is about:

Decisions about your tax or super

If you disagree with or want to discuss our decisions, services or actions, we recommend you first talk with the tax officer you have been dealing with and, if necessary, their manager. It will help you understand the issues, even if you still don't agree.

If you still think we made a wrong decision, ask us to review the decision. See If you disagree with an ATO decision for more details about your options.

Tip-offs

If you are concerned that someone is not paying their tax or intentionally doing the wrong thing, you can let us know by either:

  • completing the Tip-off form
  • phoning us at the ATO tip-off hotline on 1800 060 062.

For more information, see Making a tip-off.

Do not use the complaints form to lodge a tip-off.

Employer not paying your superannuation

If you're concerned your employer is not paying you the correct amount of super, follow the steps in Unpaid super from your employer.

Once you’ve confirmed your super hasn’t been paid in full, you can report your employer by using the Report unpaid super contributions from my employer online tool.

Scams

If you've been affected by an ATO impersonation scam, you can report it to us. See Verify or report a scam for:

  • help in identifying a scam
  • information on how to report a scam.

Interest charges or penalties

To request a remission to reduce or cancel interest charges or penalties on unpaid tax liabilities, see Dispute interest or penalties.

Director IDs and ABNs

If your issue is about:

IT and systems access

If your issue is about:

Report fraud or corruption by ATO officers

If you suspect or know about fraudulent or corrupt activity by an ATO employee or contractor, contact Fraud Prevention and Internal Investigations by either:

All reports are treated as strictly confidential. Information you provide will help ensure the integrity of the ATO.

Other issues

If your issue is about:

Assistance for tax practitioners

For registered tax professionals who have not been able to resolve an issue through our existing channels, see Tax practitioner assistance to help resolve certain matters.

If you, your practice, or your clients are feeling overwhelmed, we have a range of support options available. We can support you to manage your clients' and your own tax obligations during difficult times when you may need more help. For more information, see Support and helpful information for your practice.

Next steps

If you still need to, find out how to lodge a complaint.

QC106477