The Taxpayers Charter

Partly in response to pressure from the Ombudsman, the ATO introduced its own Taxpayers Charter in 1997 which sets out what can be expected from the ATO and what the ATO expects from taxpayers in return. Its provisions are outlined in the TaxPack.

The charter has no legal force, but it may be useful in cases of obvious administrative abuse.

The taxpayer

Taxpayers are expected to

be truthful with the ATO
keep records
take reasonable care in preparing returns,
lodge returns on time
pay tax on time.

The ATO

The ATO undertake to:

treat taxpayers fairly and reasonably
treat them as honest in their tax affairs unless they show themselves to be otherwise
offer professional service
respect privacy
explain decisions
give reliable advice
allow professional representation
help taxpayers reduce compliance cost.

The Problem Resolution Service

The Problem Resolution Service, a separate body within the ATO, was set up to deals with complaints about such matters.