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:
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.
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JobKeeper Payment ended on 28 March 2021.