ATO Audit Rights in Australia (2026)

ATO audit powers apply nationally, but NSW taxpayers also face potential audits by Revenue NSW for state taxes including payroll tax, land tax, and stamp duty.

• Revenue NSW has its own compliance and audit division. It can conduct payroll tax audits on NSW employers, land tax compliance reviews, and stamp duty reassessments.
• Revenue NSW auditors can require production of records, issue assessment notices, and impose penalties for understatement of state tax liabilities (Taxation Administration Act 1996 (NSW)).
• During a Revenue NSW audit, you have the right to be informed of the reason for the audit, to provide information and documents, and to engage a tax agent or legal representative to act on your behalf.
• Revenue NSW publishes compliance guidelines and rulings that set out its interpretation of NSW tax laws — these can be relied upon as a defence if you followed a published ruling in good faith.

ATO audit rights are governed by Commonwealth law. Queensland taxpayers have the same rights and protections as taxpayers elsewhere, with state-level audit activity conducted by the Queensland Revenue Office (QRO) for state taxes.

• The QRO conducts audits and compliance activities for Queensland state taxes including payroll tax, transfer duty, and land tax. QRO audits are separate from ATO audits and follow their own processes.
• Under the Taxation Administration Act 2001 (Qld), the Commissioner of State Revenue has powers to require production of documents, attend interviews, and access business premises for state tax compliance.
• Taxpayers subject to a QRO audit have the right to be informed of the reason for the audit, to have a professional adviser present, and to be treated fairly and professionally.
• The QRO publishes public rulings and private rulings on state tax matters, which provide certainty for taxpayers.

ATO audit powers and taxpayer rights are governed by federal law. SA taxpayers subject to an ATO audit have the same protections as taxpayers nationwide, with some SA-specific resources available.

• The ATO has broad powers to access records, issue notices to produce documents, and enter business premises under the Taxation Administration Act 1953 (Cth). These powers apply equally in SA.
• SA taxpayers have the right to be represented by a registered tax agent, accountant, or lawyer during an audit. The Taxpayers' Charter sets out your rights to fair treatment, privacy, and a timely process.
• For SA state taxes (land tax, stamp duty, payroll tax), RevenueSA conducts its own compliance activities and audits under the Taxation Administration Act 1996 (SA).
• The Inspector-General of Taxation and Taxation Ombudsman can investigate complaints about ATO conduct during audits — this federal office is available to all SA taxpayers.

ATO audit powers and taxpayer rights are governed by federal law. Tasmanian taxpayers subject to an ATO audit have the same protections as taxpayers nationwide, with some Tasmanian-specific resources available.

• The ATO has broad powers to access records, issue notices to produce documents, and enter business premises under the Taxation Administration Act 1953 (Cth). These powers apply equally in Tasmania.
• Tasmanian taxpayers have the right to be represented by a registered tax agent, accountant, or lawyer during an audit. The Taxpayers' Charter sets out your rights to fair treatment, privacy, and a timely process.
• For Tasmanian state taxes (land tax, duty, payroll tax), the State Revenue Office of Tasmania conducts its own compliance activities under relevant Tasmanian legislation.
• The Inspector-General of Taxation and Taxation Ombudsman can investigate complaints about ATO conduct during audits.

In addition to ATO audits (which apply nationally), Victorian taxpayers may face compliance activities by the State Revenue Office (SRO) for Victorian state taxes.

• The SRO conducts compliance programs for payroll tax, land tax, stamp duty, and the fire services property levy. It has power to issue assessments, require production of documents, and impose penalties under the Taxation Administration Act 1997 (Vic).
• Victoria's payroll tax is broadly applied (lower threshold than NSW), so many Victorian businesses face payroll tax audits. The SRO uses data matching with ATO records to identify underpayments.
• During an SRO audit, you have the right to be informed of the purpose, to engage a tax adviser or legal representative, and to request reasons for any assessment issued.
• The SRO publishes revenue rulings and guidelines that taxpayers can rely on. If you followed a published ruling in good faith, the SRO generally cannot impose penalties for any resulting underpayment.

ATO audit rights are governed by Commonwealth law. WA taxpayers have the same protections as taxpayers elsewhere. WA state tax audits are conducted by RevenueWA.

• RevenueWA conducts audits and compliance activities for WA state taxes including payroll tax, transfer duty, and land tax. RevenueWA audits are separate from ATO audits.
• Under the Taxation Administration Act 2003 (WA), the Commissioner of State Revenue has powers to require production of documents, attend interviews, and access business premises for state tax compliance.
• Taxpayers subject to a RevenueWA audit have the right to be informed of the reason for the audit, to have a professional adviser present, and to be treated fairly.
• RevenueWA publishes revenue rulings and Commissioner's practices that provide guidance on how state tax laws are applied, giving taxpayers certainty.