Options to resolve ATO disputes

April 6, 2023

The ATO reminds agents and taxpayers if they disagree with a decision the ATO made about their tax affairs, they may be able to use one of their free options for resolving disputes.

They can use the ATO’s in-house facilitation service for tax and super matters at any stage from audit up to litigation, where appropriate. It is a free mediation service where an independent accredited ATO facilitator works with taxpayers and their ATO case officer to reach a resolution.

If small businesses have turnovers of less than $10 million, they may be eligible to use the independent review service for most income tax and indirect tax audits. An independent officer will review the facts and merits of the audit. They will consider taxpayers situation and complete a review before their assessment, or amended assessment, is issued to them.

If taxpayers cannot afford or access a paid formal representative and are experiencing personal difficulties such as family, financial or health, dispute assist may be able to help them work through the disputes process. A guide will explore their options for resolution and can connect them with further assistance from the ATO. The ATO website has more information , including a video about each service.