Small business program has ended
The small business litigation funding program closed to new referrals on 30 September 2025. Funding referrals are no longer being considered.
Under the program, funding covered some or all of an eligible small business' reasonable legal costs related to progressing a funded matter in the Administrative Review Tribunal. Tax agent or accountant fees were not covered, and funding was paid at the discretion of the ATO.
If you had a current funding agreement with us under the program as at 30 September 2025, you will continue to receive funding in accordance with your agreement until your matter has finalised in the tribunal.
Further assistance
- Litigation funding may be available under the test case litigation program if you meet the criteria and expectations.
- The Australian Small Business and Family Enterprise Ombudsman’s Tax Concierge ServiceExternal Link may provide assistance.
- You can also find resources, tools and support for small businesses at Supporting your small business.
- If you disagree with an ATO decision, you may be able to seek an external review.
Contact us
For more information about small business litigation funding:
- phone 13 28 69 between 8:00 am and 5:00 pm Monday to Friday and ask for the Small Business Litigation Program
- email ATOLitigationFunding@ato.gov.au
- write to
SMALL BUSINESS LITIGATION FUNDING
AUSTRALIAN TAXATION OFFICE
GPO BOX 4889
SYDNEY NSW 2001
If you don't speak English well and need help from us, phone the Translating and Interpreting Service on 13 14 50.
If you're deaf or have a hearing or speech impairment, phone us through the National Relay Service (NRS) on the following numbers and ask for the ATO number you need:
- TTY users, phone 13 36 77.
- Speak and Listen (speech-to-speech relay) users, phone 1300 555 727.
- Internet relay users, connect to the NRSExternal Link.