Our legislation and jurisdiction
Our legislation
The functions and powers of the Tax Ombudsman are set out in the Inspector-General of Taxation Act 2003 and certain provisions of the Ombudsman Act 1976. Both acts are available online:
Our jurisdiction
Our legislation empowers the Tax Ombudsman to review broad tax administration issues affecting the community and to release reports outlining our findings and recommendations.
We also handle complaints from individual and business taxpayers who are dissatisfied with how the Australian Taxation Office, tax practitioners, or the Tax Practitioners Board have addressed their concerns.
By tackling both systemic issues and individual grievances, we strive to uphold fairness and accountability in tax administration within the Australian taxation system.
The legislation outlined above empowers the Tax Ombudsman to investigate systemic issues in tax administration and address taxpayer complaints. The agency operates independently, ensuring fairness and transparency in the Australian taxation system.
Read more about our agency on the corporate information page.