We welcome your feedback about the services we provide and how people experience the delivery of ATO services.
If you are not a tax or BAS agent, see Complaints.
Before lodging a complaint
Decisions about 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,
- the officer's manager if you are not satisfied.
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.
Access Tax practitioner assistance
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.
Support and helpful information for your practice
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. See Support and helpful information for your practice.
Tax crime
To report any known or suspected illegal behaviour you can either:
- complete the tip-off form
- phone us on the ATO tip-off hotline on 1800 060 062.
Providing feedback or lodging a complaint
Online
You can:
- provide general feedback about our decisions, services or actions at Compliments and feedback
- submit a complaint using the Tax practitioner complaint online form through Online services for agents by:
- going to Reports and forms
- selecting Forms
- selecting Tax practitioner complaint.
You should lodge separate complaints for unrelated clients. Sending a bulk complaint may result in delays actioning your complaint.
Phone us
For feedback or to make a complaint, you can phone us on 13 72 86 (Fast Key Code 3,2,1).
How we'll work with you
Acknowledgment
Once you've lodged a complaint, we'll acknowledge it by Online services for agents, SMS, phone, email, or letter within 3 business days.
Resolution timeframes
We aim to resolve complaints within 3 weeks (15 business days). However, due to increased volumes of work, complaints may take up to 6 weeks (30 business days) to resolve. If we can’t resolve your complaint, we’ll explain why and let you know your other options.
Confirming your identity
After you lodge a complaint with us, we may need to confirm your identity with you.
If we phone you
If we phone you to discuss your complaint, it may display on your phone as 'Unknown caller', 'No Caller ID', 'Private number' or similar wording. If you're not sure whether it's really us, phone the ATO switchboard on 13 28 69 to confirm. For privacy reasons, we may not leave a message unless your voicemail clearly identifies who you are.
Complaint process
We'll handle your complaint independently: it will be assigned to a complaint resolver team that have not been involved in decisions about your issue.
During the complaint resolution process, the resolver may:
- keep you informed of the progress by Online services for agents, SMS, email, phone or letter
- allow you the opportunity to give additional information or comments before finalising the complaint
- give you a clear and concise explanation of the action taken to resolve the complaint and the reasons for the decision
- give you information about your options if you aren't satisfied with the outcome of the complaint.
If you have lodged a complaint, you can check the progress by phoning us on 13 72 86 (Fast Key Code 3,2,1).
What we expect
We expect you to:
- be clear, factual and tell us the outcome you’d like
- provide your name and contact details so we can resolve your complaint
- treat us with courtesy and respect – we don't accept abuse or threats
- cooperate with us and provide relevant information, including details of:
- letters that you have sent or received from us
- phone calls or other discussions you have had with our staff about the issue
- tell us if you need help, such as using an interpreter or talking with someone who is authorised to make enquiries or act on your behalf.
We may be unable to progress your complaint if your behaviour during the process is unreasonable.
How we will treat you
The ATO Charter outlines the relationship we seek to have with the community – a relationship based on mutual trust and respect. Key factors in this relationship are:
- our commitments to you
- what we ask of you
- the steps to take if you aren't satisfied.
Our Charter is available in 25 languages and an easier to read version.
If you believe we haven't met your expectations or conducted ourselves as outlined in our Charter, we support your right to make a complaint. Complaints give us important feedback and help us to improve our service to the community.
We are committed to treating complaints seriously by:
- dealing with them quickly and, fairly
- learning from them.
Making a complaint won't affect your relationship with us.
Escalate a complaint
If you've previously lodged a complaint and you're not satisfied with the way it's being handled or with the outcome, you can ask for your complaint to be escalated to a more senior officer. To escalate your complaint, phone us or get in contact online.
Other options if you're unsatisfied
If you're not satisfied with the outcome of your complaint, you can request an independent investigation by the Inspector-General of Taxation and Taxation Ombudsman (IGTO).
You must first lodge a complaint with the ATO and receive your outcome before you request an independent investigation by the IGTO.
To contact the IGTO, you can:
- access Inspector-General of Taxation and Taxation OmbudsmanExternal Link
- phone 1300 448 829
- write to:
Inspector-General of Taxation and Taxation Ombudsman
GPO Box 551
Sydney NSW 2001