The Australian Taxation Office (ATO) is the principle revenue collection agency of the Australian government.
Purpose and Role of ATO
Our role is to effectively manage and shape the tax and superannuation systems that support and fund services for Australians, including: collecting revenue administering the goods and services tax (GST) on behalf of the Australian states and territories governing a range of programs which result in transfers and benefits back to the community administering the major aspects of Australia’s superannuation system custodian of the Australian Business Register.
We aim to be a leading tax and superannuation administration, known for our contemporary service, expertise and integrity.
We are committed to advancing our strategic direction. Our mission is to contribute to the economic and social wellbeing of Australians by fostering willing participation in our tax and superannuation systems.
We aim to achieve taxpayer confidence of the Australian tax and superannuation systems by helping people understand their rights and obligations, improving ease of compliance and access to benefits, and managing non-compliance with the law.
Further Assistance
For further assistance, ATO prepares a range of phone services to suit different needs. You can: use our self-help services - operate 24 hours a day. We recommend you have your tax file number (TFN) or Australian Business Number (ABN) ready when you call. arrange an after-hours call-back for small business - An after-hours call back service is available for small businesses from 6.00pm to 9.00pm (AEST), Monday to Thursday, except national public holidays. speak to a customer services representative.
ATO introduced a secure, fast and easy way to verify your identity over the phone. The next time you call, you may be invited to enrol your unique voiceprint, which you can then use to verify your identity.
Time limits / frame
The law sets time limits for amending your tax assessment. For individuals and small businesses the time limit is generally two years, and for other taxpayers four years, from the day after we give you the notice of assessment (generally taken to be the date on the notice).
For example, you're a sole trader and receive a notice of assessment dated 12 November, 2010. Your two-year amendment period starts on 13 November 2010 (the day after the date on the notice) and ends two years later, 12 November 2012, so you have until that day to lodge a request for an amendment to that assessment. A company, which is not a small business entity, would have until 12 November 2014. (Technically we can't amend the assessment after that date; however, if we receive your request for an amendment on or before the final