• 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 which provides financial assistance to taxpayers whose case may help to clarify the law and provide legal precedence on a matter that affects a significant section of the public.

    See also:

    Last modified: 25 Jul 2017QC 33793