When a taxpayer is informed of a decision, the Australian Taxation Office (ATO) is required to explain that decision and to advise the taxpayer of the options they have to get the ATO to review it.
If the taxpayer is not satisfied with the decision or the treatment they have received from the ATO or need further help, they can contact the ATO.
Another avenue for complaint is the Inspector-General of Taxation if there is some apprehension in dealing directly with the ATO.
The Inspector-General cannot deal with issues affecting a taxpayer’s assessment but can delve into the systems and procedures used by the ATO when dealing with taxpayers.
The Inspector-General has the role of maintaining the balance of rights between taxpayers and the ATO.
Complaints can be made in writing, in person or by telephone and the service is free.