Taxpayer Rights During ATO Audits in Australia
Reviewed by the Commoner Law Editorial Team. Sourced from Commonwealth Acts of Parliament, federal regulations, and official government guidance. State-level information reflects each state's own Acts and court decisions. Written in plain language for general understanding — this is educational content, not legal advice. Our editorial standards
What is this right?
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 Taxpayer Charter sets out your rights: fair and reasonable treatment, clear explanations of decisions, and privacy. The Charter isn't enforceable in court, but it's the standard the Inspector-General uses when complaints come in.
You can be represented by a registered tax agent, accountant, or lawyer, and the ATO has to deal with the representative once authorised. Legal professional privilege protects confidential communications with your lawyer — they cannot be forced into disclosure.
The ATO must give you reasonable time to respond — usually 28 days. If they decide to adjust your tax, they must give a written explanation and tell you about your review rights. Standard audit windows reach back 2 years for individuals and 4 years for more complex matters; fraud has no time limit.
When does it apply?
This applies to any individual or business selected for an ATO audit or review.
- The ATO may contact you by letter, phone, or through your myGov inbox.
- Audits can cover income tax, GST, superannuation, fringe benefits tax, or any other tax obligation.
- Being audited does not mean you have done anything wrong.
What to Do If the ATO Has Selected You for a Tax Audit in Australia
- Read the audit notification carefully — it will explain which tax years and issues are being reviewed.
- Appoint a registered tax agent or lawyer to represent you if you are not comfortable dealing with the ATO directly.
- Respond within the timeframes given — usually 28 days.
- Provide only what is requested — you are not required to volunteer extra information.
- Keep copies of everything you send to the ATO.
- If you believe the ATO is acting unfairly, you can complain to the Inspector-General of Taxation and Taxation Ombudsman.
What should you NOT do?
- Don't ignore the audit — the ATO can proceed without your input and issue an amended assessment.
- Don't provide false or misleading information — this can lead to serious penalties or criminal prosecution.
- Don't destroy records — you must keep records for 5 years, and destroying them during an audit is an offence.
- Don't waive legal professional privilege without advice from your lawyer.
- Don't agree to an outcome you believe is wrong — you have the right to object.
Use the jurisdiction bar at the top of the page to pick your state — you'll see how state law differs from Australian federal law.
6 states available
Common Questions
When does taxpayer rights during ato audits apply?
This applies to any individual or business selected for an ATO audit or review.The ATO may contact you by letter, phone, or through your myGov inbox.Audits can cover income tax, GST, superannuation, fringe benefits tax, or any other tax obligation.Being audited does not mean you have done anything wrong.
What should I do if I receive an audit notice from the ATO in Australia?
Read the audit notification carefully — it will explain which tax years and issues are being reviewed.Appoint a registered tax agent or lawyer to represent you if you are not comfortable dealing with the ATO directly.Respond within the timeframes given — usually 28 days.Provide only what is requested — you are not required to volunteer extra information.Keep copies of everything you send to the ATO.If you believe the ATO is acting unfairly, you can complain to the Inspector-General of Taxation and Taxation Ombudsman.
What mistakes should I avoid with taxpayer rights during ato audits?
Don't ignore the audit — the ATO can proceed without your input and issue an amended assessment.Don't provide false or misleading information — this can lead to serious penalties or criminal prosecution.Don't destroy records — you must keep records for 5 years, and destroying them during an audit is an offence.Don't waive legal professional privilege without advice from your lawyer.Don't agree to an outcome you believe is wrong — you have the right to object.
Taxpayer Rights During ATO Audits in other states
Same topic, different jurisdiction. Pick the one that applies to you.