Complaints, objections and appeals

If you are not happy with a decision we make, the following avenues are available to you:

• Complaints  
• Objections 
• Appeals 

For information and technical support relating to the ABR website refer to Technical information .

Complaints

If you are not satisfied with our decisions, service or actions, you have the right to make a complaint.

We recommend that you:

• first try to resolve your problem with the tax officer you have been dealing with (or phone the number you have been given)
• if you are not satisfied, or if you find it difficult to raise the issue with the tax officer, talk to that officer’s manager
• if you are not satisfied with the way your complaint is being handled, phone our complaints line on 1800 199 010.

To lodge a complaint:

• access the Online form  
• phone 1800 199 010  
• phone the National Relay Service
  on 13 36 77 (if you have a hearing, speech or communication impairment)
• fax 1800 060 063  
• write to

Complaints
Australian Taxation Office
PO Box 1271
ALBURY NSW 2640

Objections

If you disagree with certain decisions made by the Registrar of the Australian Business Register (ABR), you can lodge an objection.

However, before doing this, you should consider phoning us on 13 28 66 between 8.00am and 6.00pm, Monday to Friday, to discuss your situation.

Decisions you can object to, and time limits

You can object to:

• a reviewable ABN decision 
• the imposition of an administrative penalty for making a false or misleading statement.

You have 60 days from the date the decision was given to you to object .

If you are lodging an objection to a refusal to give you an ABN, include the refusal identifier - labelled as 'Your reference' in the ABR notice sent to you.

To avoid a delay to your objection, include your contact details, your ABN (if you have one) and supporting documents in your objection form.

For information about lodging an objection, visit Objection guide on www.ato.gov.au 

Appeals

If you are dissatisfied with an objection decision, you may:

• apply to the Administrative Appeals Tribunal (AAT) for a review of the decision
• appeal to the Federal Court against the decision.

An application to the Administrative Appeals Tribunal to review a decision:

• must be in writing
• must be made within 60 days after service of the notice of the decision
• must set out a statement of reasons for the application
• may be made in accordance with the prescribed form .

An application fee is normally payable.

The tribunal can confirm, vary or set aside our decision.

A tribunal hearing is less formal than a court hearing. It is held in public unless you ask for it to be in private. You can appear in person or be represented by someone you choose.

The electronic version of this document is the only authorised version.
Last updated: 13/08/2012