• Administrative Appeals Tribunal (AAT)

    The Administrative Appeals Tribunal (AAT) is an independent body that can review some decisions we make about your tax affairs. These include decisions on objections and decisions made under the Freedom of Information Act 1982 (FOI Act).

    Administrative Appeals Tribunal (AAT) proceedings

    AAT proceedings are less formal and less costly than a court case and you can represent yourself (you don't need a solicitor or barrister), or you can choose to be represented by someone else. The AAT can exercise most of the Commissioner's powers and discretions to reconsider the decision and can confirm, vary or set aside our decision.

    Your request for review:

    • must be in writing either by application form or letter
    • must lodged directly with the tribunal
    • generally must be lodged within 60 days of the date of the notice advising you of our decision on your objection (with some decisions the time limit is 28 days). (If you are outside the time limit you can apply for an extension by lodging an AAT extension application.)

    An AAT hearing is normally held in public but you can ask for it to be held in private.

    After you file an application with the tribunal:

    • the ATT advises us of your application
    • we also send you a copy of our documents relevant to the review

    Before they are heard we apply an early assessment and resolution process to all cases lodged with the AAT. We examine each new application to look for opportunities to resolve the matter without a lengthy or costly tribunal process.

    Fees

    There is an application fee. The fee can be reduced in some circumstances; for example, if you hold a pensioner concession card. If you have paid the full fee and the AAT decides either wholly or partially in your favour, most of the fee will be refunded.

    Further action

    If you disagree with the AAT on a question of law, you have the right to appeal to the Federal Court.

    Next steps:

    See also:

    Last modified: 01 Jun 2015QC 33785