Administrative Appeals Tribunal (AAT)
The AAT is an independent body that can review some decisions we make about your tax affairs. These include decisions on objections and decisions made under the Freedom of Information Act 1982 (FOI Act).
AAT proceedings are less formal and less costly than a court case and you can represent yourself (you do not need a solicitor or barrister) but you can be represented by someone if you choose. The AAT can exercise most of the Commissioner's powers and discretions to reconsider the decision and can confirm, vary or set aside our decision.
Your request for review must be in writing and lodged directly with the tribunal. Time limits apply.
An AAT hearing is normally held in public but you can ask for it to be held in private.
After you file an application with the tribunal, it advises us and we send you a statement giving the reasons for our decision. We also send you a copy of our documents relevant to the review.
Small Taxation Claims Tribunal (STCT)
If your claim is for less than $5,000, you can choose to have the Small Taxation Claims Tribunal (STCT) handle your case, which is quicker and less expensive than the AAT.
An STCT tribunal hearing is normally held in public. The STCT can order that a hearing be held in private.
Fees
There is an application fee for both tribunals. The AAT fee can be reduced in some circumstances, for example, if you hold a pensioner concession card. If you have paid the full fee and the AAT decides either wholly or partially in your favour, most of the fee will be refunded. The STCT fee is smaller than the AAT fee but it cannot be reduced or refunded. We will pay it if you are appealing against our decision to reject your application for release from a tax debt due to hardship.
|
For information on fees, refer to the Administrative Appeals Tribunal's website.
|
Further action
If you disagree with the AAT or STCT on a question of law, you have the right to appeal to the Federal Court.
Sections within Seek an external review of our decisions
Last Modified: Monday, 20 May 2013