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Taxpayers charterWhat yo need to now
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Commonwealth of australia 2007
This wor is copyright. Apart from any se as permitted nder the CopyrightAct 1968, no part may be reprodced by any process withot prior writtenpermission from the Commonwealth. Reqests and inqiries concerningreprodction and rights shold be addressed to the Commonwealth CopyrightAdministration, Attorney Generals Department, Robert Garran Offices,National Circit, Barton ACT 2600 or posted at http://www.ag.gov.au/cca
published by
Astralian Taxation OfficeCanberraJanary 2007
NAT 2548-01.2007JS 5405
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We want to manage the tax system in a way that bilds commnity confidence.
To do this, we need to have a relationship with the commnity based on mtal
trst and respect.
In bilding that relationship, we:
n are open, transparent and accontable in or dealings with the commnity
n are professional, responsive and fair, taing into accont yor circmstancesand previos compliance behavior
n try to mae it as easy as possible for yo to comply with yor tax obligations
n
help yo to comply by giving yo advice and information yo can rely onn try to redce the cost to yo of complying, and
n are firm with those who try to avoid their obligations and effective in bringing
them to accont.
The taxpayers charter explains what yo can expect from s in meeting these
commitments.
It has received strong commnity spport and we are committed to following
it in all or dealings with yo.
Michael DAscenzo
Commissioner of Taxation
COMMISSIONERS
FOREWORD
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2 TAXPAYERS CHARTER WHAT YOu NEED TO kNOW
The charter sets ot the way we condct orselveswhen dealing with yo. It will help yo to nderstand:
n yor rights
n the service and other standards yo can expect from sn yor important tax obligations, and
n what yo can do if yo are not satisfied with or decisions,actions or service, or yo want to mae a complaint.
It is for everyone who deals with s on tax, incldingsperannation, excise and the other laws we administer.
We review the content of this pblication reglarly andalso monitor how well we meet the commitments wemae. We do this with inpt from taxpayers, or staffand others.
INTRODuCTION
Throghot this pblication, nless we say otherwise, tax means all
matters dealt with by the Tax Office.
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Yor rights
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Yo can expect s to:
01Treat yo fairly and reasonably
02Treat yo as being honestin yor tax affairs nlessyo act otherwise
03Offer yo professional serviceand assistance to help yo
nderstand and meet yortax obligations
04Accept yo can be representedby a person of yor choice andget advice abot yor tax affairs
05Respect yor privacy
06keep the information we hold
abot yo confidential inaccordance with the law
07Give yo access to informationwe hold abot yo inaccordance with the law
08Give yo advice andinformation yo can rely on
09Explain to yo the decisionswe mae abot yor tax affairs
10Respect yor right to a review
11Respect yor right to
mae a complaint
12Administer the tax systemin a way that minimises yorcosts of complying
13Be accontable for what we do
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TAXPAYERS CHARTER WHAT YOu NEED TO kNOW
01Treating yo fairly and reasonablyWe will:
n treat yo with cortesy, consideration and respect
n behave with integrity and honesty
n act impartially
n respect and be sensitive to the diversity of the Astralian commnity
n mae fair and eqitable decisions in accordance with the law, and
n resolve yor concerns, problems or complaints fairly and
as qicly as possible.
making fair and equitable deCisions
We apply the law consistently when we mae a decision abot yor tax affairs.However, we listen to yo and will tae yor circmstances into accont if they
are relevant to the decision and the law allows s to.
For more information see or pblication Treating you fairly and reasonably.
YOuR RIGHTS
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TAXPAYERS CHARTER WHAT YOu NEED TO kNOW
02Treating yo as being honest in yortax affairs nless yo act otherwiseWe presme yo tell s the trth and that the information yo provide is complete
and accrate nless we have reason to thin otherwise.
We recognise that people sometimes mae mistaes when trying to meet their tax
obligations. We differentiate between mistaes and deliberate actions. If yo mae
a mistae, we give yo the opportnity to explain. We listen to yo and tae yor
explanation into accont.
self assessment
The federal tax system is based on self assessment. This means yo prepare the
information yo need to claim yor entitlements and meet yor obligations and
report this information to s. Based on this information, yo either mae or receive
a payment.
However, we have a responsibility to the commnity to ensre everyone complies
with the tax laws. These laws give s time to review information yo have given to
s. In relation to income tax, for most people we have two years from the date of
their assessment; for some others it is for years. Where there is evasion or frad
there is no time limit.
If we chec yor information, it does not mean we thin yo are dishonest btwhere we find discrepancies, we tae follow-p action.
For more information see or pblication Your honesty and complyingwith the tax laws.
YOuR RIGHTS
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TAXPAYERS CHARTER WHAT YOu NEED TO kNOW 7
03Offering yo professional service andassistance to help yo nderstand and
meet yor tax obligationsTo do this, we:
n help yo nderstand yor rights and entitlements in or dealings with yo
n give yo or names. In very limited circmstances, where safety is an isse,
we may give another form of identification. In many sitations we introdce
orselves by or first name. However, if yo as or where we initiate
contact with yo for example, to chec information yo have provided
we provide fll names
n give yo contact details so yo can get frther information if yo need it.Where yo have a more complex qery, we pt yo in contact with
someone who can help yo
n get bac to yo when we say we will. If we cannot help yo immediately,
we tae yor contact details and get bac to yo as soon as possible
n aim to provide timely responses to yor enqiries and reqests. Or
timeliness standards are pblished on or website at www.ato.gov.au, and
n apologise for or mistaes and fix them as qicly as possible.
To mae it as easy as possible for yo to comply with yor tax obligations we:
n wor with the commnity to develop services, pblications and otherinformation that meet commnity needs
n try to se plain and clear langage in or pblications and when speaing
or writing to yo, and
n provide advice and information in a way that meets yor needs where
possible. This incldes access to services sch as the Translating and
Interpreting Service, the National Relay Service (for people with a hearing
or speech impairment) and the Aboriginal and Torres Strait Islander Infoline.
YOuR RIGHTS
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TAXPAYERS CHARTER WHAT YOu NEED TO kNOW
YOuR RIGHTS
04Accepting yo can be representedby a person of yor choice and
get advice abot yor tax affairsYo can get help with yor tax affairs and in dealing with s. Yo can have different
people deal with s on different matters. Help may inclde preparing tax retrns,
activity statements and objections against assessments; and getting advice abot
yor tax affairs.
In most sitations yo can choose any person to help yo bt the laws set ot who
can charge a fee for providing this help. Generally, only a registered tax agent can
charge a fee for handling yor tax affairs, althogh there are some exceptions,
for example, preparers of bsiness activity statements.
Yo mst tell s if yo want a person to act on yor behalf or discss yor
tax affairs with s.
Yo are still responsible for the accracy of information yo give s evenif someone else, inclding a registered tax agent, helps yo to preparea tax retrn or other tax docment.
For more information see or pblication Who can help with your tax affairs.
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TAXPAYERS CHARTER WHAT YOu NEED TO kNOW
05Respecting yor privacyIn administering the tax laws, we collect information abot yo. We may get
this information from yo or from other parties. We mst respect yor privacyand eep yor information confidential.
In some circmstances, the law allows s to disclose yor information to others
for specific prposes.
If yo thin that yor privacy or the confidentiality of yor tax information
has been breached becase of or actions, yor first step shold be to try
and resolve it with the tax officer yo have been dealing with (or phone the
nmber yo have been given).
If yo are not satisfied, tal to the tax officers manager. If yo are still notsatisfied, yo can mae a complaint (see page 16).
the privaCy Commissioner
If yo are not satisfied with the way we have handled yor complaint,
the Privacy Commissioner may be able to help yo. Yo can contact
the Privacy Commissioner by:
n phoning the privacy hotline on 1300 363 992,or
n writing to
Office of the Privacy Commissioner
GPO Box 5218
SYDNEY NSW 2001
For more information see or pblication Your privacy and the confidentialityof your tax affairs.
YOuR RIGHTS
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10 TAXPAYERS CHARTER WHAT YOu NEED TO kNOW
06keeping the information we hold abot yoconfidential in accordance with the lawThe tax laws have secrecy provisions abot sing and disclosing yor information.
Tax officers can only loo at, record, discss or disclose information abot yo
when it is a necessary part of their job or where the law specifies that they may.
The most common reasons for disclosing yor information are to chec yor
eligibility for government benefits, for law enforcement reasons and for
collecting statistics.
If yo contact s to discss yor tax affairs, yo mst have some proof of yor
identity. For example, if yo phone s, yo cold prove yor identity by giving
yor date of birth, yor address (as notified to s previosly) and details froma Tax Office-generated notice. Other information can also be sed as proof,
depending on yor circmstances.
For more information see or pblication Your privacy and the confidentialityof your tax affairs.
YOuR RIGHTS
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TAXPAYERS CHARTER WHAT YOu NEED TO kNOW 11
YOuR RIGHTS
07Giving yo access to information we holdabot yo in accordance with the lawThe Freedom of Information Act 1982gives yo the right to have access to
information abot yo in docments we hold. Yo can also get access to
docments that help s mae decisions, sch as pblic rlings, Tax Office
procedres and gidelines.
We may refse to give yo access to docments becase they are exempt
docments, for example, where disclosre cold reasonably be expected to
prejdice an investigation or the proper administration of the law.
The cost of freedom of information reqests is set by the law.
If yo want to access any of or docments, yo shold contact s first. We can
provide copies of some of the more commonly reqested docments withot the
need for yo to mae a freedom of information reqest. For example, we can
provide a copy of any of yor recent notices of assessment free of charge.
We can also provide a copy of any of yor recent tax retrns, althogh there
may be a small fee.
For more information see or pblicationAccessing informationunder the Freedom of Information Act.
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12 TAXPAYERS CHARTER WHAT YOu NEED TO kNOW
08Giving yo advice and informationyo can rely on
We aim to provide complete, accrate and consistent advice and informationto mae yo aware of yor rights and entitlements and to help yo to nderstand
and meet yor obligations.
We offer advice and information that give yo or view of how the laws we
administer apply. This incldes:
n pblished general advice and information that describe how the law wors in
a way that yo can then apply to yor particlar circmstances. Or pblications
are either printed or available for download from or website www.ato.gov.au
n a written response to yor reqest for advice. This advice may be of a general
natre where yo decide how it applies to yor particlar circmstances, or yomay as s to provide or view on how the law applies to yor circmstances; and
n oral advice and information.
When yo want advice, yo can contact s and we will help yo to worot the form of advice most appropriate to yor needs.
YOuR RIGHTS
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TAXPAYERS CHARTER WHAT YOu NEED TO kNOW 13
We are committed to providing yo with advice and information yo can rely on,
so we mae every effort to ensre that it is correct.
If yo follow or advice or information and it trns ot to be incorrect, or it is
misleading and yo mae a mistae as a reslt, yo are entitled to certain levelsof protection nder the law.
The level of protection yo get from s maing an adjstment to increase yor
liability or decrease yor entitlement, or from being charged interest or having
to pay a penalty, varies depending on:
n the type of advice yo rely on
n the law it covers, and
n the reason for the mistae.
In some cases, time limits set by law will not allow s to mae any adjstment.
For more information see or pblication Getting advice from the
Tax Office.
YOuR RIGHTS
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14 TAXPAYERS CHARTER WHAT YOu NEED TO kNOW
09Explaining to yo the decisions wemae abot yor tax affairsWe provide yo with a clear explanation of decisions we mae abot yor tax affairs,
except in limited circmstances. For example:
n if another person is involved, releasing information abot or decision may breach
their privacy or the secrecy provisions in the tax laws, and
n if we sspect frad, we may not release information becase it might jeopardise
or investigations.
If yo have qestions, or yo thin we have made a mistae, se the contact details
we provide with or decision to reach the person or area of the Tax Office handling
yor case.
For more information see or pblication If youre not satisfied.
YOuR RIGHTS
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TAXPAYERS CHARTER WHAT YOu NEED TO kNOW 1
10Respecting yor right to a reviewWhen we give yo a decision abot yor tax affairs, we explain how yo can get
the decision reviewed and tell yo if there are time limits.If there are several review options, we explain how these differ. For example, some
reviews loo at qestions of law and others involve checing that we followed the
correct process in reaching the decision.
For more information see or pblication If youre not satisfied.
YOuR RIGHTS
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11Respecting yor right to mae a complaintIf yo are not satisfied with or decisions, service or actions, yo havethe right to mae a complaint. We recommend that:
n yo first try to resolve yor problem with the tax officer yo have beendealing with (or phone the nmber yo have been given)
n if yo are not satisfied, or if yo find it difficlt to raise the isse with thetax officer, tal to the tax officers manager, and
n if yo are not satisfied with the way yor complaint is being handled,phone or complaints line on 13 28 70.
Yo can also mae a complaint by:
n lodging a complaints form online. It is available at www.ato.gov.aubysearching for complaint
n
sending a Freefax on 1800 060 063, orn writing to
ComplaintsAustralian Taxation Office
Locked Bag 40 DANDENONG VIC 3175
the Commonwealth ombudsmanIf yo have a complaint, yo shold try to resolve it with s first. If yo are nableto, or if yo are not satisfied with the way we have handled yor complaint, theCommonwealth Ombdsman may be able to help yo.
The Commonwealth Ombdsman can investigate most complaints related to taxadministration. Ombdsman investigations are independent, informal, private and free.
Yo can contact the Commonwealth Ombdsmans Office by:
n visiting their website at www.comb.gov.au
n phoning their National Complaints Line on 1300 362 072
n visiting their nearest office (located in all capital cities), or
n writing toCommonwealth Ombudsman
GPO Box 442 CANBERRA ACT 2601
For more information see or pblication If youre not satisfied.
YOuR RIGHTS
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TAXPAYERS CHARTER WHAT YOu NEED TO kNOW 17
12Administering the tax system in a waythat minimises yor costs of complyingWe try to mae yor dealings with s as straightforward and as convenient
as possible by:
n maing it easier for yo to nderstand yor tax obligations
and how to meet them
n maing it cheaper for yo to comply by redcing the worload,
time and effort involved; and
n prodcing prodcts and services that mae sense to yo and
that fit with the systems yo se every day.
To do this effectively we:n conslt reglarly with the commnity
n involve the commnity in the design of or prodcts and services, and
n test prototype prodcts and services with the people who will se them.
YOuR RIGHTS
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13Being accontable for what we doWe tae the need to be accontable and meet the commitments made in
this charter very seriosly.When we mae a decision abot yor tax affairs, we explain that decision and tell
yo abot yor rights and obligations in relation to it. We also give yo contact
details if yo have any qeries or need more information.
If we cannot resolve an isse qicly, we eep yo informed on or
progress. We tae all reasonable steps to see isses throgh to resoltion.
We share with the pblic details of the isses we are confronting and the reslts
of or actions.
We conslt with the commnity to measre or professionalism and howwell we are performing against the commitments we mae in this charter.
We are accontable to Parliament and the Astralian commnity.
1 TAXPAYERS CHARTER WHAT YOu NEED TO kNOW
YOuR RIGHTS
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Yor taxationobligations
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20 TAXPAYERS CHARTER WHAT YOu NEED TO kNOW
We expect yo to:
01Be trthfl in yordealings with s
02keep records in accordancewith the law
03Tae reasonable care inpreparing yor tax retrns
and other docments andin eeping records
04Lodge tax retrns and otherreqired docments orinformation by the de date
05Pay yor taxes and otheramonts by the de date
06Be cooperative in yor
dealings with s
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YOuR TAXATION OBLIGATIONS
01Being trthfl in yor dealings with sThe tax system is based on yo providing complete and accrate information.
This incldes:n providing correct information on yor tax retrns and activity statements, and
when claiming fel payments
n providing the fll facts and circmstances when yo see tax advice or reqest
a private rling, and
n answering qestions completely, accrately and honestly.
For more information see or pblication Your honesty and complyingwith the tax laws.
02keeping records in accordance with the lawThe law sets ot the records yo mst eep for tax prposes.
keeping good records allows yo to prepare accrate tax retrns and activity
statements as well as helping yo eep trac of yor financial affairs. Generally,
yor records mst be in English and yo mst eep them for five years.
We pblish a range of information on record eeping for different tax sitations.
If yo wold lie more information, visit or website or contact s.
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22 TAXPAYERS CHARTER WHAT YOu NEED TO kNOW
03Taing reasonable care in preparingyor tax retrns and other reqired
docments and in eeping recordsYo mst tae reasonable care in providing complete and accrate information
in yor tax retrns, activity statements and other docments. This means yo
mst tae the amont of care that a reasonable person in yor circmstances
wold tae to meet their tax obligations.
Yo are responsible for yor tax affairs even if someone else, inclding a
registered tax agent, helps yo.
For more information see or pblication Your honesty and complyingwith the tax laws.
04Lodging tax retrns and other reqired
docments or information by the de dateTax retrns, activity statements and a nmber of other docments and information
mst be lodged by certain dates. Penalties can apply if yo do not lodge on time.
If yo are having difficlty in doing this, contact s before the docment or information
is de. Based on yor circmstances, we may be able to give yo extra time to lodge.
Even if yo cannot pay the amont owing yo shold still lodge yor tax retrn or
activity statement on time. This will avoid penalties for failing to lodge on time.
We may be able to allow yo extra time to pay (see the next section).
YOuR TAXATION OBLIGATIONS
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05Paying yor taxes and otheramonts by the de date
Yo mst pay the taxes and other amonts yo owe by the de date. If yo arehaving difficlty doing this, contact s as soon as possible preferably before the
de date to explain yor sitation. It may be possible to negotiate a payment
arrangement or to give yo extra time to pay yor tax debt.
06Being cooperative in yor dealings with sWe prefer to wor with yo cooperatively, providing yo with help to meet yor
tax obligations volntarily. However, if yo are ncooperative or obstrctive,
we may need to tae firmer action. For example, we have formal access and
information gathering powers that we se if necessary. People who are
obstrctive may even be prosected.
We as that yo treat tax officers with the same cortesy, consideration and
respect they are expected to give yo. If tax officers are sbjected to rde or
absive behavior they may end an interview or phone call.
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YOuR TAXATION OBLIGATIONS
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24 TAXPAYERS CHARTER WHAT YOu NEED TO kNOW
There is more information abot the rights and obligationsotlined in this pblication in Taxpayers charter expandedversion. Other taxpayers charter pblications expand on
particlar rights, or on how these rights apply in particlarsitations.
Yo can view these by visiting www.ato.gov.au andsearching for charter. To have a copy posted to yo,phone or pblications line on 1300 720 092and tells theNAT nmber of the pblication yo want from thelist below.
taxpayers Charter publiCations
n Taxpayers charter what you need to know (NAT 2548)
n Taxpayers charter expanded version (NAT 2547)
n Treating you fairly and reasonably(NAT 2549)
n Your honesty and complying with the tax laws(NAT 2550)
n Your privacy and the confidentiality of your tax affairs (NAT 2552)
n Getting advice from the Tax Office(NAT 2553)
n
Accessing information under the Freedom of Information Act(NAT 2554)n Who can help with your tax affairs(NAT 2555)
n If youre not satisfied(NAT 2556)
n If youre subject to enquiry or audit(NAT 2558)
n Fair use of our access and information gathering powers(NAT 2559)
MORE INFORMATION
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if you have an enquiry about your tax
We provide a nmber of ways for yo to see information from s:
n Internet www.ato.gov.au
n Fax 13 28 60 (selected information can be sent to yor fax machine)
n Infolines
personal 13 28 61
bsiness 13 28 66
sperannation 13 10 20
fel grants 1300 657 162
Aboriginal and Torres Strait Islanders 13 10 30
n Complaints 13 28 70
n National Relay Service 13 36 77(for people with hearing or speech impairment)
n
Translating and Interpreting Service 13 14 50
feedbaCk on the Charter
If yo have any qestions or comments abot this charter yo can:
n email s at [email protected]
n write to
Taxpayers Charter Team
GPO Box 9990
PERTH WA 6848
TAXPAYERS CHARTER WHAT YOu NEED TO kNOW 2
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