Taxpayer Rights During ATO Audits in Tasmania
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 Tasmania differs from federal law
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.
Additional Steps in Tasmania
If audited by the ATO, seek advice from a registered tax agent or tax lawyer. Complaints about ATO conduct go to the Inspector-General of Taxation (igt.gov.au). For State Revenue Office queries, contact SRO Tasmania (sro.tas.gov.au).
Relevant Law: Taxation Administration Act 1953 (Cth); Land Tax Act 2000 (Tas); Duties Act 2001 (Tas); Inspector-General of Taxation Act 2003 (Cth)
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.