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  • Independent review for small businesses locked in


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    20 April 2021

    From 1 April 2021 our independent review service is available permanently for eligible small businesses with a turnover less than $10 million. The service provides an additional option to achieve early and fair resolution of an audit dispute.

    The service was locked in after a successful pilot and extensive consultation.This means we now provide Australian small businesses with more review options than any other country.

    Disputes covered by this service include:

    • income tax
    • GST
    • excise
    • luxury car tax
    • wine equalisation tax
    • fuel tax credits.

    All independent reviews are conducted by an ATO officer who has not had any prior involvement in the audit. Requesting a review does not affect objection rights.

    Eligible small businesses who have an audit in progress will be offered the opportunity to request an independent review.

    Find out about:

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