Small business objections to ATO decisions leaped during the pandemic and a "significant number and proportion" were disallowed, says the Inspector-General of Taxation and Taxation Ombudsman (IGOT), Karen Payne.

Speaking on the latest Accountants Daily podcast, Ms Payne said a report by the IGOT on the tax objection system, released today, shows pandemic support programs prompted the rise, with small business and their agents struggling to keep up with the changes.

"If you think about the nature of COVID stimulus measures, they're new areas of law," Ms Payne said. "The practitioner in particular has an obligation or an expectation that they will get themselves up to speed with those new areas of law.

"The small business is then increasingly reliant on the practitioner to advise them on what are their rights and their entitlements. And so that's coming through in the data.

"And I'm sure for practitioners who are listening to this, it's no surprise. Everybody was flat out trying to keep up with the reforms and to help the clients and small businesses in particular to keep ahead of it."