Practical guidance

ATO Insights

Clear, practical guides to help you understand an ATO letter, protect important deadlines and make a more informed decision about what to do next.

General information only. Your options depend on the decision, facts and applicable time limits.
8 guides available

Start with the issue in front of you

Each guide explains the process, the records that may matter and where formal rights or deadlines can arise.

ATO letters

I've Received a Letter From the ATO. What Should I Do?

Do not ignore the letter or reply in a rush. Verify it, identify the issue and deadline, then assemble the records behind a careful response.

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ATO objections

How to Object to an ATO Decision

Check the decision and deadline, prepare your grounds and evidence, then lodge through the ATO’s current process. A dispute does not automatically pause the debt.

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Penalties and interest

ATO Penalties Explained: 25%, 50% and 75%

Shortfall penalties reflect how the ATO characterises conduct. Interest is different, and disputing a penalty is different again from asking for remission.

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ATO data matching

What the ATO Already Knows About You

The ATO compares returns with information from third parties. A mismatch is not necessarily a finding, but it should be reconciled before you respond.

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ATO reviews and audits

ATO Review vs Audit: What Is the Difference?

A review tests whether an identified risk needs further action. An audit is a more detailed examination of an identified issue. Progression is possible, not automatic.

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Tax debt and payment plans

ATO Tax Debt and Payment Plans: What to Check First

A workable payment plan starts with the correct balance, current lodgments and a cash-flow figure you can actually maintain.

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Director penalty notices

Received a Director Penalty Notice? What to Do

A Director Penalty Notice is urgent. The liabilities, reporting history and date the notice was given can change the available response.

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GST disputes

ATO GST Dispute: Audit, Assessment and Objection

A GST dispute can begin during an audit or after an assessment. The document you have determines which response path and deadline to check.

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