Guide to correcting mistakes and disputing decisions

Evidence

With a tribunal or court review, you will be expected to prove your claims with evidence. You need to prove that the decision should not have been made or should have been made differently. For example, if you ask a tribunal or court to review a tax assessment, you will need to show that the assessment is wrong. This is because you are the one with the information necessary to establish your true tax position.

You will also need to show what the correct assessment should be. This can be with your own evidence, evidence from other people, inferences or from documents that support your case. The court or tribunal makes its decision based on the law and on the balance of probabilities. This means they must be satisfied that your version of the assessment is, more likely than not, correct.

Sections within Seek an external review of our decisions

• Administrative Appeals Tribunal (AAT)
• Federal Court and Federal Magistrates Court
• Time limits for external reviews
• Evidence
• Test cases
• More information
• Other avenues available to you