Complaints, objections and appeals

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

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 13 28 70.

To lodge a complaint:

access the Online form
phone 1800 199 010 (free call)
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:

decision to refuse to give you an ABN or an AUSkey
decision to refuse to cancel your ABN or AUSkey
decision to cancel your ABN or AUSkey
date of effect set for registration of an ABN
date of effect set for the cancellation of an ABN
refusal of an application not to disclose ABR details publicly.

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, please include the refusal identifier - labelled as 'Your reference' in the ABR notice sent to you.

To avoid a delay to your objection, please 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.