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Complain about your Tax Ombudsman investigation

If you are not satisfied with our complaint process or findings, you can:

  • request a reconsideration if you have new relevant information
  • request an internal review if you believe there was an error with our process or reasoning
  • complain about our service or conduct.

Request a reconsideration if you have new relevant information

You may request a reconsideration if you are not satisfied with our original investigation findings and you have new information which would likely change our findings. 

Provide this new information to the original investigator and request that they reconsider the investigation. The original investigator will either:

  • update their investigation having regard to the new information, or
  • affirm the original investigation. 

Request for an internal review if you believe there was an error with our process or reasoning

You may request an internal review of our investigation findings if:

  • you are not satisfied with our reconsideration, or
  • you believe there was an error, defect with the investigation process, or defect with the reasoning of the original investigation.

You should email your internal review request to [email protected] within 10 days of receiving your investigation findings. Your request must contain:

  • the relevant case reference number
  • the specific error or defect you are seeking an internal review of, and how this had a material impact on the outcome of the complaint
  • if you are not able to submit your request within 10 days, reasons for the delay.

We will then decide whether to conduct an internal review, which is at our discretion and is not automatically granted:

  • If we decide to conduct the internal review, it will be done by an investigations officer who was not substantively involved in the original complaint investigation.
  • If we decide not to conduct the internal review, we will communicate our reasons for this and take no further action.

If we decide to conduct the internal review, we will review parts of the original complaint that are relevant to your reasons for seeking an internal review. The two possible outcomes of the internal review are:

  1. There is, or is likely to be, merit to your concerns. We will communicate this to you and then conduct a further complaint investigation.
  2. There is not, or is unlikely to be, merit to your concerns. We will communicate this to you and close the internal review.

Complain about our service or conduct

The service we provide is based on the Tax Ombudsman service guidelines as outlined on Our commitment to you. 

If you cannot resolve your concerns with the relevant officer or feel that you are unable to speak to them, you can make a complaint about our service or conduct by emailing: [email protected]. However, please note that a complaint about our service and conduct will not change the findings or outcome of our investigation. 

If you want to complaint about our service or conduct, you will need to clearly explain:

  • what happened and when 
  • who was involved 
  • why you were unsatisfied with your experience
  • what outcome you are seeking. 

We will assess your complaint in accordance with our commitment to you.  

If you are not satisfied with the outcome of your complaint about our service or conduct then you can make a complaint to the Commonwealth Ombudsman. It is important to be aware that complaints made to the Commonwealth Ombudsman about our office are limited to our service, and not our investigation findings concerning the tax administration actions and decisions which are the subject of your dispute.