New look ATO Charter
Following the announcement of a review of its Charter (previously known as the Taxpayers’ Charter) in September 2022, the ATO has finally launched a refreshed version of the Charter taking into account all the submissions received during the review period.
The Charter explains what taxpayers can expect when they interact with the ATO, the ATO’s commitments, what the ATO requires of taxpayers and the steps taxpayers can take if they are not satisfied with an ATO decision or the treatment they have received from the ATO.
Features of the revised Charter
One of the main criticisms received during community consultation was that the previous “65 page Charter was inaccessible, dense, and did not reference the ATO’s support for people with vulnerabilities or those impacted by difficult times”.
The refreshed Charter has been streamlined to make it easier to understand and helpful without changing important ATO commitments.
The Charter now contains links to more detailed information where required and is aimed at strengthening the ATO’s relationship with the community.
Specifically, the Charter now prominently outlines a support and assistance section for taxpayer’s experiencing vulnerability and difficult times or those impacted by crisis events.
While the ATO notes that it cannot generally remove taxpayers’ tax obligations, whether it be payment or lodgment, it will endeavour to provide ways to assist taxpayers in meeting those obligations and consider individual circumstances where possible.
ATO commitments under the Charter
Under the Charter, some of the ATO commitments to taxpayers include:
- treating taxpayers with courtesy, consideration and respect;
- being impartial and acting in good faith with honesty and integrity;
- treating taxpayers as being honest unless there is reason to think otherwise and providing taxpayers opportunities to explain;
- be responsive and provide reliable, timely, accessible, accurate and easy-to-understand information;
- clearly explaining its decisions, and keeping taxpayers informed of progress; and
- communicating and explaining taxpayer’s rights, obligations and review options.
Charter broadly explains taxpayer review rights
The refreshed Charter also highlights in an easy to read format, the steps taxpayers can take to have a decision reviewed or what they can do if they are not satisfied with the service they have received from the ATO.
A review of a taxation decision can either be internal or external, with an internal review conducted by another ATO officer as the first step.
Where the taxpayer is unsatisfied with the outcome, an external review may be sought in accordance with statutory appeal rights (i.e. through the Administrative Appeals Tribunal or Federal Court).
Taxpayers who are either not satisfied with ATO’s service or believe that the Charter has not been followed should contact an ATO officer and discuss their situation in the first instance. If that does not resolve the issue, taxpayers can then escalate the matter to a manager. Again, if the concerns raised by the taxpayer are not addressed by the escalation process, a formal complaint can be lodged.
The ATO generally aims to resolve all complaints within 15 business days, however, some cases may take up to 30 days. According to the Charter, making a complaint will not affect a taxpayer’s relationship with the ATO.
Taxpayers unsatisfied with the outcome of the ATO internal complaints process have the option of contacting the Inspector-General of Taxation and Taxation Ombudsman for an independent investigation.
In situations where taxpayers believe that the ATO’s actions have given rise to a legal liability for compensation (e.g. negligence) or financial losses caused by the ATO’s defective administration, an application for compensation may be made through the Commonwealth’s Scheme for Compensation for Detriment caused by Defective Administration (CDDA Scheme).
Need help pursuing your rights?
If you disagree with an ATO decision or assessment, or think you have not been treated in accordance with the Charter, contact us now for help and assistance in pursuing your rights of review.
Disclaimer: The information on this page is for general information purposes only and is not specific to any particular person or situation. There are many factors that may affect your particular circumstances. We advise that you contact Mathews Tax Lawyers before making any decisions.
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