ATO Services
Personal Tax Disputes
Whether the ATO has disallowed your deductions, disputed your residency status, or issued an amended assessment for additional income tax — you have rights to dispute the decision. A tax lawyer can review the ATO's position and advise on whether an objection is warranted.
⚠ Personal income tax assessments have a 60-day objection period. Missing this deadline can prevent you from challenging the assessment — act now.
Does This Sound Like You?
Common situations we help with.
The ATO has disallowed deductions you know you're entitled to
The ATO has issued an amended assessment denying work-related expenses, home office claims, rental property deductions, or other legitimate deductions. The amounts are significant and you believe the ATO's position is wrong.
The ATO says you owe tax on income you didn't receive — or already paid tax on
The ATO's data matching has flagged income it says you didn't declare — but the figures are wrong, the income wasn't yours, or tax was already paid. You need to challenge the assessment and provide evidence to correct the ATO's position.
You sold a property and the ATO is disputing the CGT calculation
The ATO has challenged your CGT calculation on a property or share sale — querying the cost base, denying the main residence exemption, or disputing whether the 50% CGT discount applies. The difference in tax can be substantial.
The ATO says you're an Australian tax resident — you say you're not
You've been living or working overseas and the ATO has determined that you remained an Australian tax resident — making your worldwide income taxable in Australia. Residency determinations are complex and fact-specific, and the ATO's position is frequently challenged.
Your accountant made a mistake and you're now facing a shortfall penalty
Your tax agent prepared your return incorrectly and the ATO has identified a shortfall. You followed the advice you were given and acted in good faith. There may be grounds to reduce or eliminate the penalty on the basis of reasonable reliance on professional advice.
You've received an amended assessment for a return from several years ago
The ATO has issued an amended assessment for an income year well in the past. You want to know whether the amendment was within the allowed timeframe, whether you still have records to support your position, and what your options are for challenging it.
How It Works
Challenge the ATO's assessment of your personal tax.
Describe the ATO assessment and the specific items in dispute. A tax lawyer will review whether the ATO's position is correct and advise on the best approach to resolving the matter.
Submit Your RequestSubmit your request
Describe the assessment, the items being disputed, and the tax year involved.
Assessment reviewed
A tax lawyer reviews the ATO's position against the relevant tax law and identifies available objection grounds.
Objection prepared
A formal objection is prepared and lodged if warranted, with follow-up to the AAT or Federal Court if necessary.
60 Days
Standard window to object to a personal income tax assessment — missing it may permanently forfeit your right to challenge
All 8 States
Personal tax dispute specialists matched across every Australian state and territory
Free
Initial consultation — find out whether the ATO's assessment is actually correct before deciding whether to object
Many Reduced
Personal tax assessments are regularly challenged successfully — particularly where deductions were denied without proper examination of the evidence
Before You Object
Practical questions about personal tax disputes.
How long can the ATO go back to amend a personal income tax assessment? +
For individuals with simple tax affairs, the ATO has 2 years to amend an income tax assessment. For individuals with more complex affairs (or small businesses), the period is 4 years. If fraud or evasion is alleged, there is no time limit. If the ATO has issued an amended assessment beyond these periods without alleging fraud or evasion, the time limit is a potential ground for challenge.
What evidence do I need to support a deduction claim? +
For deductions over $300, you generally need documentary evidence — receipts, invoices, bank statements, or employer declarations. For work-related deductions, you also need to establish the expense was incurred in earning assessable income and was not private or capital in nature. If you don't have original receipts, other corroborating evidence can sometimes be used.
The ATO says I'm a tax resident — how is residency determined? +
Australian tax residency is determined by a set of common law tests — the ordinary concepts test, the domicile test, the 183-day test, and the Commonwealth superannuation test. The analysis is fact-specific and considers where you actually lived, your intention, and the nature of your ties to Australia. The ATO's determination is frequently challenged — particularly for expats and those who have relocated abroad.
Does the main residence CGT exemption apply if I rented out my home? +
The main residence exemption can still apply where you rented out your home — but the exemption is proportionally reduced based on the period it was used to produce income. Special rules apply to the six-year absence rule, properties used for income before becoming your main residence, and dual occupancy situations. The ATO frequently disputes the extent of the exemption in these cases.
What is the ATO's data matching program and how does it affect me? +
The ATO matches data from banks, employers, share registries, property transactions, and online platforms against what you declare in your return. Where a discrepancy is identified, the ATO may issue an amended assessment, a please explain letter, or commence an audit. If you receive a data matching query, legal advice before responding can prevent the matter from escalating.
Can I reduce penalties if my accountant prepared the return incorrectly? +
Yes — reasonable reliance on a registered tax agent is a recognised ground for penalty reduction. If you provided your agent with correct information and they prepared the return incorrectly, a shortfall penalty may be reduced on the basis that your conduct was not culpable. The ATO also has grounds to pursue the tax agent directly in some circumstances.
Have a question not covered here? Submit your request and a tax lawyer will be in touch.
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