We can review a range of decisions made by the Australian Taxation Office
In most cases, the letter you receive from the ATO telling you of its decision will tell you if we can review their decision.
Taxation
What we can review
We can review decisions made by the Australian Taxation Office and the Commissioner of Taxation, primarily decisions made under the following laws:
We cannot:
- review every decision made by the Australian Government or under a Norfolk Island law
- review decisions made under state or territory laws, or decisions made by local governments.
We are not always the first step in having a decision reviewed. In some cases, we cannot review a decision until there has been an internal review of the primary decision or the decision has been reviewed by someone else.
How to apply
The easiest and safest way to apply for a review is online.
To create an account and lodge an application online, you will need a valid email address and information about the decision you want us to review.
Find out more about using our online services.
You can download and fill in an application form and send it to us.
Alternatively, you can ask us for a review by:
If you want to lodge an application in person at one of our registries, or by post or email check our contact details.
When to apply
The time limit to apply for a review is usually 28 days after you receive the decision you want us to review.
You can check the decision letter to find out what the time limit is to lodge an application for review.
Fees
The standard application fee is $1,121.
A lower application fee of $111 can be paid for a review if:
- the amount of tax in dispute is less than $5,000
- the Australian Taxation Office (ATO) has refused your request to be released from paying a tax debt
- the ATO has refused to extend the time for you to lodge a taxation objection.
If you pay a lower fee because you say the amount of tax in dispute is less than $5,000 but we later find that the amount in dispute is more than $5,000, you will need to pay the difference between the full application fee and the lower fee.
You should pay the fee when you lodge the application. We will not start the review until you pay the fee. If the fee isn’t paid within 6 weeks after the application is lodged, it may be dismissed.
Small business entities
If your decision relates to a decision made under taxation law in relation to a small business entity, you may be entitled to pay a lower fee of $602.
If you pay $602 because you believe the decision relates to a decision about a small business entity and we find out later that it does not, you will need to pay the difference between the full application fee and $602.
You should pay the fee when you lodge the application. We will not start the review until you pay the fee. If the fee isn’t paid within 6 weeks after the application is lodged, it may be dismissed.
Find out more information about fees, including:
- when to pay
- how to pay
- refunds
- fee reductions.
Review process
After you submit an application, we will send you a confirmation letter explaining what will happen next.
We will also notify other parties to the review that we have received the application. Along with you, the parties are:
- the Commisioner of Taxation
- any other person who is a party to the review.
If you are representing yourself, we will usually call you within 6 weeks after we receive the application to explain the review process and ask whether you need additional assistance, such as an interpreter.
You can find out what usually happens next in the After applying section.
You can also look at the Common Procedures Practice Direction [PDF, 434 KB] for further detail.
Getting help for your review
It is important to us that you are able to fully participate in the review and present your case.
Our processes are informal and user-friendly. You can deal with us directly with little or no assistance if you wish.
However, we understand that you may need or want assistance with your review, or other kinds of support.
Yes.
You can deal directly with us (represent yourself) or you can ask someone to help and represent you.
If you have any questions about the review process, you can ask us.
You can have someone to represent you such as:
- an accountant
- a lawyer or other professional person
- your spouse or partner
- a friend or relative.
If you want legal advice or someone to represent you, it is best to organise this as soon as possible.
We cannot pay for any costs of a lawyer or professional person to represent you.
Your representative can:
- communicate with us on your behalf
- give us written evidence and written submissions on your behalf
- attend the directions hearing and hearing.
We will usually send documents relating to the review. If you have a representative, we will usually send documents relating to your review to them. They will organise for the documents to be provided to you.
You must tell us immediately if there are any changes to your representative's details.
Look at the Common Procedures Practice Direction [PDF, 434 KB] for more information.
We can help you understand the review process, but we cannot give you advice about your case.
There are professional people (for example, lawyers) and other organisations that can help you with your review. You can find a list of places where you may be able to get legal advice on our Help and resources page.
Yes.
If you need an interpreter, please let us know. We will arrange for a qualified interpreter to assist, free of charge. Find out how.
For immediate assistance in your language, please contact Translating and Interpreter Services on 131 450.
Yes.
If you need assistance because of a disability, please contact us as soon as possible. We will try and make arrangements to help.
If you are deaf or have a hearing or speech impairment, contact us through the National Relay Service.
Visit our Help and resources page.
Fair, accessible and independent
We are completely separate from the Australian Taxation Office. We are here to give you a chance to have a government decision you don't agree with independently reviewed.