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