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Important information 2024

Important information about completing and lodging your tax return, expecting your notice of assessment and complaints.

Published 29 May 2024

Who can complete your tax return?

You can get someone else to complete your tax return for you, such as:

  • A family member or friend, but can't charge you a fee.
  • Tax Help – a free service provided by community volunteers trained to help people earning around $60,000 or less prepare their tax returns. Tax Help volunteers don't charge a fee for their assistance. Tax Help volunteers can help you online, by phone or in person at a Tax Help centre. To make an appointment, see Tax Help program.
  • Registered tax agent, only agents can charge you a fee for preparing your tax return. To check whether an agent is registered, see Finding and using a tax practitionerExternal Link.

Regardless of who helps you complete your tax return:

  • you must sign your tax return
  • you are legally responsible for the accuracy of the information.

Lodge your tax return by 31 October 2024

If you’re lodging your own tax return, you need to lodge it by 31 October each year.

If you choose to use the services of a registered tax agent, they will generally have special lodgment schedules and can lodge returns for clients later than 31 October. If you are using a registered tax agent, you need to engage them before 31 October.

If you're having difficulties meeting your tax obligations or are unable to lodge by 31 October, contact us as soon as possible.

Failure to lodge on time penalty

We may apply a penalty for failure to lodge on time if your tax return is not lodged by the due date.

Generally, we apply one penalty unit for every 28 days (or part thereof) that your tax return is overdue, to a maximum of 5 penalty units. For more information regarding penalty units, see Failure to lodge on time penalty.

We recognise that sometimes people don't meet their lodgment obligations on time, even with the best intentions. Generally, we don't apply penalties in isolated cases of late lodgment. We consider your circumstances when deciding what action to take.

Where to send your tax return

Where to send your completed tax return when you're in Australia or overseas.

Within Australia

To lodge online using myTax, see Lodge your tax return online with myTax. Most myTax refunds are issued within 10 business days.

To lodge a paper tax return, either:

  • mail it in the pre-addressed envelope
  • mail it in your own envelope and address it to
    Australian Taxation Office
    GPO Box 9845
    (insert the name and postcode of your nearest capital city)

    For example:

    Australian Taxation Office
    GPO Box 9845
    SYDNEY  NSW  2001

Most refunds for paper tax returns are processed within 50 business days.

From overseas

To lodge online using myTax, see Lodge your tax return online with myTax. Most myTax refunds are issued within 2 weeks.

To lodge a paper tax return, either:

  • mail it in the pre-addressed envelope that came with it, but first
    • cross out the barcode above the address
    • cross out IN YOUR CAPITAL CITY
    • write SYDNEY NSW 2001, AUSTRALIA
  • mail it in your own envelope and address it to
    Australian Taxation Office
    GPO Box 9845
    SYDNEY  NSW  2001
    AUSTRALIA

Most refunds for paper tax returns are processed within 50 business days.

When can you expect your notice of assessment?

Our standard processing time for processing your tax return is:

  • 10 business days if you lodge online
  • 50 business days if you lodge on paper.

Your notice of assessment will be:

  • sent to your myGov Inbox, if you have a myGov account, regardless of whether you lodge online or on paper
  • mailed to you, if you don't have a myGov account.

To check the progress of your tax return, see Check the progress of your tax return.

Our commitment to you

Where you believe we have not met your expectations or not conducted ourselves as outlined in our Charter, we support your right to make a complaint. We are committed to treating complaints seriously, dealing with them quickly, fairly and learning from them. Making a complaint will not affect your relationship with us.

If you disagree with a technical decision we have made about your tax affairs, you have the right to have the decision reviewed through the formal process. Refer to Dispute or object to an ATO decision.

Check our potential resolutions information for issues we can help with before deciding to lodge a complaint.

If you're still concerned about an issue, you can:

  • discuss it with an ATO officer who will aim to resolve your issue – see, Enquiries
  • try to sort it out with the tax officer you've been dealing with or phone the number provided
  • talk to that officer's manager if you're not satisfied
  • consider making a formal complaint if you're still not satisfied.

How to make a complaint

To make a complaint:

  • phone 1800 199 010 between 8:00 am and 6:00 pm, Monday to Friday (local time), except national public holidays
  • phone the National Relay ServiceExternal Link (if you have difficulty hearing or speaking to people who use a phone)
  • lodge an online complaint at Complaints, compliments and feedback
  • write to
    Australian Taxation Office
    PO Box 1271
    ALBURY  NSW  2640

If you have previously lodged a complaint and you're not satisfied with the way it is being handled, or with the outcome, you may request for your complaint to be escalated to a more senior officer. To escalate your complaint, contact ATO complaints on one of the methods listed above.

Other avenues to make a complaint

Where you're not satisfied with your complaint outcome or the way the ATO handled your complaint, you can get the decision reviewed by contacting the Inspector-General of Taxation and Taxation Ombudsman.

To contact the IGTO, you can:

Where to go next

QC101415