The Commonwealth Ombudsman has a specialist team who focus on the problems arising between taxpayers and the Australian Taxation Office (ATO).
The specialist tax team within the Ombudsman's office has the expertise and resources to investigate and resolve taxation disputes. You should always try to resolve your problem with the ATO before you contact the Ombudsman's office.
The Ombudsman can investigate all complaints related to tax administration. These include debt recovery actions; decisions to bankrupt; conduct of audits; provision of advice; methods of handling inquiries; remission of penalties; handling of correspondence; delays in decision making; handling of private and public rulings; superannuation guarantee audits; operation of the pay as you go instalment system; collection of fringe benefits tax and/or collection of pay as you go withholding tax.
If a complaint is justified, the Ombudsman can recommend that the ATO reconsider its decision; give further reasons for its decisions; pay compensation and/or change existing procedures.