decision making; handling of private and public rulings; superannuation guarantee audits; operation of
the PAYG instalment system; collection of FBT or PAYG withholding; and ATO assessments of
A taxpayer who thinks that the ATO has breached the Privacy Act 1988 and/or TAA Div 355 (
dealing with the taxpayer’s personal information may also complain to the Privacy Commissioner.
The ATO provides various forms of advice to the general public and to particular entities in an effort to
disseminate the Commissioner’s views on, and interpretation of, the tax laws (
). Depending on
the form of ATO advice, various levels of protection against primary liability, penalties and interest are
afforded to those relying on the advice. The ATO also offers taxpayers the opportunity to enter into
Early Engagement Process
, in order to seek preliminary advice in regard to the tax issues of complex
transactions under consideration or already implemented.
The income Tax Process and key concepts
[¶1-230] The income tax process
The basic steps in the tax process are as follows.
Towards the end of each financial year (30 June), the Commissioner issues a legislative
instrument calling for the lodgment of annual income tax returns (
). Theoretically, every
taxpayer deriving income is obliged to lodge a return although, in practice, certain low income
earners are not required to do so.