The ATO has broad powers, but those powers are governed by legislation and administrative guidelines. Understanding what the ATO can and cannot do puts you in a better position to respond.
When you receive an ATO notice
The ATO issues various types of notices — assessments, amended assessments, debt notifications, and audit correspondence. Each type carries different rights and timeframes.
Always read the notice carefully. Identify the type of notice, the amount involved, the deadline for response, and any review or objection rights mentioned.
Time limits matter with the ATO
Many ATO review rights have strict deadlines. Missing a deadline can limit your options. If you're unsure, contact the ATO or seek professional advice before the deadline passes.
Objections and reviews
If you disagree with an ATO decision, you generally have the right to lodge an objection. Objections must be in writing and lodged within specific timeframes — usually within 60 days of the assessment notice, though extensions may be available in some circumstances.
Questions to ask before taking action
What type of notice did you receive? Assessment, amended assessment, debt notice, or audit letter — each has different implications.
Is the amount correct? Check the figures against your own records and your tax return.
What are your review options? The notice should explain your rights to object or seek review.
Is professional help needed? Complex tax matters may benefit from advice from a registered tax agent or tax lawyer.
Free resource
Prepare with the Rights Checklist
Use our checklist to organise the facts and supporting documents before you write.
Disclaimer: The information provided by Know Your Rights Group is for educational purposes only and does not constitute legal advice. Always seek independent legal advice for your specific situation.