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When we have not given you a private ruling – your review rights

If the Commissioner declines to make a private ruling, we must give you reasons for the decision.

Last updated 30 April 2024

This decision may be reviewable under the Administration Decisions (Judicial Review) Act 1977 (ADJR).

The ADJR provides you with two main rights:

  1. You can send a written notice to the Commissioner requiring us to provide a written statement of the  
    • findings of material questions of fact
    • evidence these findings were based upon
    • reasons for the decisions.
  2. You may be able to apply to the Federal Court of Australia or the Federal Circuit Court of Australia for a review of the decision.

Federal Court or Federal Circuit Court

If you decide to apply to the Federal Court or the Federal Circuit Court for a review of the decision, we suggest you seek professional advice about how to proceed. In addition, the Court will be able to provide you with some direction and assistance about the process. Any such application must be lodged within 28 days of the day on which the decision was made. Your appeal may involve a number of fees.

You may lodge your application for review at the Federal Court or Federal Circuit Court in the State or Territory in which you ordinarily reside, or the State or Territory listed in the address for the Tax Office as shown on your written notice of advice.

See also  

Freedom of information

The Freedom of Information Act 1982 gives you a legal right to access certain documents relating to our decision to decline to rule.

See also