Guide to correcting mistakes and disputing decisions

Time limits for external reviews

There are limits on how long you have to ask for a review of a decision we have made about your tax affairs.

If you are seeking a review of our decision not to allow an extension of time to object, your case will be handled in the STCT.

Venue	Time limit
AAT	Generally 60 days from the date of the notice advising you of our decision on your objection, but in rare cases it is 28 days. (If you are outside the time limit you can apply for an extension by lodging an AAT extension application.)
Federal Court*	60 days from the date of the notice advising you of our decision on your objection.

*Requests for reviews under the Administrative Decisions (Judicial Review) Act must be lodged within 28 days of the date of the notice advising you of our decision on your objection.

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