Show download pdf controls
  • How to request an independent review

    Your audit case officer will contact you if you are eligible for an independent review.

    When they send you (or your representative) the final audit letter, it will also include a:

    • written offer of independent review
    • fact sheet explaining the process.

    To request to proceed with the review, you need to email us at Independent_Review@ato.gov.au within 14 days of the date of the final audit letter. Your email must clearly specify and outline each area of disagreement with the audit position.

    The audit team will be advised of your request. If you are eligible, an independent reviewer will be allocated to do the review. They will contact you to discuss the process and answer any questions you may have.

    If a request for independent review is declined, we will tell you the reasons why.

    We may ask you to complete and return a consent form to extend the amendment period. This will allow us to complete the review before the period of review (for the relevant assessment) ends. You will need to provide the consent form before we can commence the independent review.

    Find out about:

      Last modified: 17 Mar 2022QC 55900