Taxpayer Rights During ATO Audits in Queensland
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 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 investigation.
The Taxpayer Charter sets out your rights when dealing with the ATO. You have the right to be treated fairly and reasonably, to receive clear explanations of ATO decisions, and to have your privacy protected.
You have the right to be represented by a registered tax agent, accountant, or lawyer during an audit. The ATO must deal with your representative if you have authorised one. You also have the right to legal professional privilege, which means confidential communications with your lawyer cannot be forced to be disclosed.
The ATO must give you reasonable time to respond to requests for information — usually 28 days. If the ATO decides to adjust your tax, they must give you a written explanation and tell you about your rights of review. Audits generally cover the last 2 years for individuals and 4 years for more complex matters, though 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.
How Queensland differs from federal law
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.
Additional Steps in Queensland
During an ATO audit, contact the ATO or your tax agent. For QRO audits, contact the Queensland Revenue Office (qro.qld.gov.au or 1300 300 734). Seek independent legal advice if you are unsure of your rights. The Inspector-General of Taxation can investigate complaints about ATO audit conduct.
Relevant Law: Taxation Administration Act 1953 (Cth), Sch 1; Taxation Administration Act 2001 (Qld)
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.