• Review rights relating to the Commissioner's Discretion

    The Commissioner's exercise of discretion under the non-commercial losses rules (including a decision not to exercise discretion) is a matter leading up to or forming part of the making of an income tax assessment.

    All decisions leading up to or forming part of the making of an income tax assessment are subject to a formal review process, including internal review and review by the Administrative Appeals Tribunal and Federal Court of Australia.

      Last modified: 01 Oct 2013QC 16248