Tax Rights
ATO audits, income tax, GST, deductions, objections, appeals, and taxpayer protections in Australia.
Covered in this guide:
The tax year runs 1 July to 30 June and most individuals lodge by 31 October. Income tax is set by the Income Tax Assessment Acts 1997 and 1936; GST (10%) sits under the A New Tax System (GST) Act 1999. If you disagree with an ATO assessment, you have 60 days to lodge an objection under Part IVC of the Taxation Administration Act 1953. Appeals go to the Administrative Review Tribunal (replaced AAT October 2024) or the Federal Court. The Inspector-General of Taxation handles complaints about ATO conduct.
Key Laws
Income Tax Assessment Act 1997
Act No. 38 of 1997 (Cth)
Core income tax rules — assessable income, deductions, offsets, capital gains
A New Tax System (Goods and Services Tax) Act 1999
Act No. 55 of 1999 (Cth)
GST imposition, registration, input tax credits, BAS reporting
Taxation Administration Act 1953
Act No. 1 of 1953 (Cth)
ATO powers, penalties, objections and appeals process (Part IVC)
Superannuation Industry (Supervision) Act 1993
Act No. 78 of 1993 (Cth)
Regulation of superannuation funds and tax concessions
Inspector-General of Taxation Act 2003
Act No. 28 of 2003 (Cth)
Independent oversight of ATO administration and taxpayer complaints
Income Tax Filing
Every Australian resident who earns income lodges an income tax return with the ATO each financial year (1 July to 30 June). The rules sit in the Income Tax Assessment Act 1997.The system is progressi...
Tax Deductions
The general deduction provision lives in section 8-1 of the ITAA 1997: you can deduct expenses incurred in earning your assessable income, provided they're not private, domestic, or capital. The whole...
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, governed by the A New Tax System (Goods and Services Tax) Act 1999. The tax was po...
Taxpayer Rights During ATO Audits
The ATO can audit any taxpayer's affairs under the Taxation Administration Act 1953. The audit is a check that you reported correctly — not a criminal investigation, even if it can feel that way.The T...
Objections and Appeals
If you disagree with an ATO decision — an amended assessment, a penalty, a private ruling — the formal route is an objection under Part IVC of the Taxation Administration Act 1953.The window: lodge wi...
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...