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  • Who is eligible to participate in the service

    Small businesses, with a turnover less than $10 million may be eligible to participate in the independent review service. The following disputes qualify for independent review:

    • income tax
    • GST
    • excise
    • luxury car tax (LCT)
    • wine equalisation tax (WET)
    • fuel tax credits (FTC).

    The following disputes are excluded from the independent review service:

    • superannuation
    • fringe benefits tax
    • fraud and evasion findings
    • interest.

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      Last modified: 17 Mar 2022QC 55900