• Seek an external review of our decisions

    Tax laws specifically give you the right to go to the Administrative Appeals Tribunal (AAT) or Federal Court of Australia for a review of some of our actions or decisions about your tax affairs. In most cases, you must lodge an objection and be dissatisfied with the outcome before you can seek an external review.

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

    In addition, the ATO has a test case litigation program where we reimburse some or all of your legal costs if we decide your case has important implications for the administration of the revenue system.

    See also:

    Last modified: 01 Jun 2015QC 33793