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  • Seek an external review of our decisions

    Explains your right to appeal some actions or decisions to the Administrative Appeals Tribunal (AAT) or Federal Court.

    You have the right under tax law go to the Administrative Appeals Tribunal (AAT)External Link or Federal Court of Australia to review some of our actions or decisions. In most cases, you must lodge an objection (and be dissatisfied with the outcome) before seeking an external review.

    You'll be expected to prove your claims with evidence in a tribunal or court review. You need to prove the decision should not have been made or should have been made differently. You'll also need to show what you believe the correct assessment should be.

    In addition, we have a test case litigation program providing financial assistance to taxpayers whose case may help to clarify the law and provide legal precedent on a matter affecting a significant section of the public.

    In addition to your right to have our actions reviewed by the courts, you can approach the Inspector-General of Taxation and Taxation Ombudsman (IGTO).

    Last modified: 04 May 2023QC 33793