Taxpayer’s rights and obligations

The Australian Taxation Office (ATO) urges taxpayers to wait until late July to lodge their tax returns to ensure employers, banks, private health insurers and other agencies have supplied the ATO with relevant pre-fill information which ensures tax returns are correctly completed.

While the standard ATO deadline for lodging a tax return is 31 October each year, clients of tax agents such as Forvis Mazars benefit from extended lodgement deadlines, some being up to 15 May the following year. However, we always recommend clients submit their tax return paperwork early to ascertain their tax position and if a refund is available, claim it early, or if payment is required, have time to save up to make the payment.

From 1 July 2025, General Interest Charges are no longer tax deductible so it’s more important than ever to plan ahead to ensure you can pay your taxes on time. The ATO has also taken a tougher stance on penalties meaning taxpayers need to take more care with their tax affairs.

As tax advisers, Forvis Mazars has various obligations under the various professional bodies it belongs to and must comply with the Tax Practitioners Board Code of Conduct and the Tax Agent Services Act 2009. This means our role as your tax agent is to help you comply with your obligations under the tax law.

But do you know what your rights and obligations are as a taxpayer?

Australia has a self-assessment system and this means taxpayers must prepare and lodge a tax return correctly.

Taxpayers have obligations to be truthful in dealings with tax agents and the ATO, provide accurate information and keep required records to substantiate transactions.

Please refer our website for further information on taxpayer’s rights and obligations:

Clients Right and Obligations Under Taxation Laws - Forvis Mazars - Australia

If you would like assistance with lodging your tax return or have any question about your rights and obligations as a tax payer, please contact your usual Forvis Mazars advisor or alternatively our tax specialists via the form below or on:  

Author: Jamie Towers

Published: 15/07/2025

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