# ATO: Understanding your rights and obligations



## Jack Malarkey (Jan 11, 2016)

From the Australian Taxation Office's small business newsroom:

https://www.ato.gov.au/Newsroom/smallbusiness/General/Understanding-your-rights-and-obligations/
[HEADING=2]Understanding your rights and obligations[/HEADING]










*10 November 2020*

During these difficult times, we want to remind you that we're here to help and there is support available to you.

The _Taxpayers' Charter_ outlines your rights and obligations and what you can expect from us in administering the tax and superannuation systems. In our dealings with you, we're committed to:

treating you fairly and respectfully
treating you as being honest
making it as easy as possible for you to get things right
providing you with service that is professional, respectful and timely
respecting your right to a review
respecting your right to make a complaint.
If you're worried you won't be able to pay on time, or have already missed a due date, contact us or your tax practitioner as early as possible. It's never too late to speak with us. We may be able to help you:

set up a payment plan
defer a lodgment or payment
fast track your tax return.
If you disagree with a decision we have made about your tax affairs, you can ask us to review our decision.

You may also be able to apply for compensation if our actions give rise to a legal liability or you have financial losses caused by our defective administration.

*Find out about:*

Taxpayers' Charter
Supporting your small business
*See also:*

Our services and your rights - easier to read information
Dispute or object to an ATO decision
Applying for compensation


----------

