Explaining and reviewing our decisions
Explaining our decisions
We must give you a statement setting out the reasons for our decision if we refuse to:
- allow you access to a document
- amend your personal information
- waive or reduce the amount of any charges.
We will also tell you how to get the decision reviewed.
Generally, we must provide the statement within 30 days of receiving your request or a greater time as agreed with you or allowed by law.
Reviewing our decisions
You can ask us for an internal review of our decision if you do not agree with it. There are some very limited exceptions, for example, if the decision was made personally by the Commissioner of Taxation.
Your request must be in writing. You should send it to us within 30 days of being notified of our decision. If you cannot request a review within 30 days, you can apply for an extension of time. Your application should set out the reasons why you are unable to seek the review within 30 days.
A tax officer who was not involved in the original decision will conduct the review.
Normally, we will give you our decision and the reasons for it within 30 days of receiving your request for a review. If this is not possible, we may apply to the Australian Information Commissioner for extra time. We will let you know if we are granted extra time. If at the end of that extra time we have not given you our decision on the review, we are deemed to have confirmed our original decision. You can then ask the Australian Information Commissioner for a review.
Review by the Australian Information Commissioner
You can apply to the Australian Information Commissioner for a review of the following:
- our review decision
- our original decision (even if you have not asked us for an internal review).
You can also apply to the Australian Information Commissioner if we have taken longer than agreed with you (or approved by the Australian Information Commissioner) to:
- make a decision about your application for access to documents
- make a decision on your request for an internal review.