Tax Rights
ATO audits, income tax filing, GST obligations, tax offsets and deductions, objections and appeals, taxpayer protections, and dispute resolution under Australian federal tax law.
Income Tax Filing
Every Australian resident who earns income must lodge an income tax return with the Australian Taxation Office (ATO) each financial year (1 July to 30 June). The rules come from the Income Tax Assessm...
Tax Deductions
Under Section 8-1 of the ITAA 1997, you can claim a deduction for expenses you incur in earning your assessable income, as long as the expense is not private, domestic, or capital in nature.Work-relat...
GST Rights and Obligations
The Goods and Services Tax (GST) is a 10% tax on most goods, services, and other items sold or consumed in Australia. It is governed by A New Tax System (Goods and Services Tax) Act 1999.You must regi...
Taxpayer Rights During ATO Audits
The ATO has the power to audit any taxpayer's affairs under the Taxation Administration Act 1953. An audit is a check to make sure you reported your tax affairs correctly. It is not a criminal investi...
Objections and Appeals
If you disagree with an ATO decision — such as an amended assessment or a penalty — you have the right to formally object under Part IVC of the Taxation Administration Act 1953.You must lodge your obj...
Payment Plans and Hardship
If you owe money to the ATO and cannot pay the full amount by the due date, you can request a payment plan. The ATO has administrative powers under the Taxation Administration Act 1953 to grant paymen...
Tax Offsets (Rebates)
Tax offsets (also called rebates) reduce the amount of tax you owe. Unlike deductions, which reduce your taxable income, offsets are applied directly against your tax liability. They are set out in th...
Capital Gains Tax
Capital Gains Tax (CGT) applies when you sell or dispose of a CGT asset — such as shares, investment property, cryptocurrency, or a business — for more than you paid for it. CGT is governed by Parts 3...