ATO: Important Information 2023

The following provides important information and instructions to complete and lodge your tax return.

Who can complete your tax return?

You can get someone else to complete your tax return for you:

• A family member or friend can help you but they cannot charge you a fee.
• Tax Help is a free service provided by community volunteers trained to help people earning around $60,000 or less prepare their tax returns. Tax Help volunteers do not charge a fee for their assistance. Tax Help volunteers can help you online, by phone or in person at a Tax Help centre. To make an appointment, see Tax Help program.
• Only a registered tax agent can charge you a fee for preparing your tax return. To check whether an agent is registered, refer to Finding and using a tax practitioner.

Whoever helps you:

• you, no one else, must sign your tax return
• you, no one else, are legally responsible for the accuracy of the information.

Lodge your tax return by 31 October 2023

If you’re lodging your own tax return, you need to lodge it by 31 October each year.

If you choose to use the services of a registered tax agent, they will generally have special lodgment schedules and can lodge returns for clients later than 31 October. If you are using a registered tax agent, you need to engage them before 31 October.

If you’re having difficulties meeting your tax obligations or are unable to lodge by 31 October, contact us as soon as possible.

Failure to lodge on time penalty

We may apply a penalty for failure to lodge on time if your tax return is not lodged by the due date.

Generally, we apply one penalty unit for every 28 days (or part thereof) that your tax return is overdue, to a maximum of 5 penalty units. For more information regarding penalty units refer to Failure to lodge on time penalty.

We may apply the penalty even where there is no tax payable. However, our policy is not to apply a penalty where:

• you lodge your tax return voluntarily, and
• no tax is payable.

Where to send your tax return

Within Australia

To lodge online using myTax, see Lodge your tax return online with myTax. Most myTax refunds are issued within 2 weeks.

To lodge a paper tax return, either:

• mail it in the pre-addressed envelope that came with it, or
• mail it in your own envelope and address it to
  Australian Taxation Office
  GPO Box 9845
  (insert the name and postcode of your nearest capital city)
  
  For example:
  
  Australian Taxation Office
  GPO Box 9845
  SYDNEY  NSW  2001

Most refunds for paper tax returns are processed within 10 weeks.

From overseas

To lodge online using myTax, see Lodge your tax return online with myTax. Most myTax refunds are issued within 2 weeks.

To lodge a paper tax return, either:

• mail it in the pre-addressed envelope that came with it, but first
  • cross out the barcode above the address
  • cross out IN YOUR CAPITAL CITY
  • write SYDNEY NSW 2001, AUSTRALIA
• mail it in your own envelope and address it to
  Australian Taxation Office
  GPO Box 9845
  SYDNEY  NSW  2001
  AUSTRALIA

Most refunds for paper tax returns are processed within 10 weeks.

When can you expect your notice of assessment?

Our standard processing time for processing your tax return is:

• 2 weeks if you lodge online
• 10 weeks if you lodge on paper.

Your notice of assessment will be:

• sent to your myGov inbox, if you have a myGov account, regardless of whether you lodge online or on paper
• mailed to you, if you do not have a myGov account.

To check the progress of your tax return, see Check the progress of your tax return.

Your right to make a complaint

Where you believe we have not met your expectations or not conducted ourselves as outlined in the Taxpayers’ Charter, we support your right to make a complaint. We are committed to treating complaints seriously, dealing with them quickly, fairly and learning from them. Making a complaint will not affect your relationship with us.

If you disagree with a technical decision we have made about your tax affairs, you have the right to have the decision reviewed through the formal process. Refer to Dispute or object to an ATO decision.

Check our potential resolutions information for issues we can help with before deciding to lodge a complaint.

If you’re still concerned about an issue, you can:

• discuss it with an ATO officer who will aim to resolve your issue – see Enquiries
• try to sort it out with the tax officer you’ve been dealing with or phone the number you’ve been given
• talk to that officer’s manager if you’re not satisfied
• consider making a formal complaint if you’re still not satisfied.

How to make a complaint

To make a complaint:

• lodge an online complaint at Complaints, compliments and feedback
• contact us
• write to
  Australian Taxation Office
  PO Box 1271
  ALBURY  NSW  2640

If you have previously lodged a complaint and you are not satisfied with the way it is being handled, or with the outcome, you may request for your complaint to be escalated to a more senior officer. To escalate your complaint, contact ATO Complaints on one of the methods listed above.

The Inspector-General of Taxation and Taxation Ombudsman (IGTO)

We’ll investigate your complaint. However, if you’re not satisfied, you can contact the IGTO at any time to raise your concerns.

To contact the IGTO:

• see Inspector-General of Taxation and Taxation Ombudsman
• write to
  Inspector-General of Taxation and Taxation Ombudsman
  GPO Box 551
  SYDNEY  NSW  2001

Source: ATO