It might feel at times as if you have no rights against the ATO. That you are in the hands of the ATO. But you do not just have obligations. You also have rights. There is a Taxpayers’ Charter
Taxpayer’s Charter
ATO officers can’t just act as they see fit. They have a professional duty to uphold the rights afforded to taxpayers under the Taxpayers’ Charter.
Rights
Under the Taxpayers’ Charter, you as a taxpayer have the right to:
- have a person of your choice represent you
- be treated as being honest except where taxpayers have acted otherwise
- have your privacy respected
- receive professional service and assistance
- have all information about you kept confidential
- have access to information which the ATO possesses about you
- be provided with useful and accurate guidance
- have decisions explained to you
- have decisions reviewed
- make complaints
- receive assistance with complying
- hold the ATO accountable
Obligations
Under the Taxpayers’ Charter, you as a taxpayer have the obligation:
- be truthful in relation to all information provided to the ATO
- keep all required records
- take reasonable care
- lodge all returns by due date
- pay all taxation debts by the due date
- be cooperative
You can find the Taxpayers’ Charters under ATO documents as NAT 2548.
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Disclaimer: Tax Talks does not provide financial or tax advice. All information on Tax Talks is of a general nature only and might no longer be up to date or correct. You should seek professional accredited tax and financial advice when considering whether the information is suitable to your or your client’s circumstances.