Appealing a decision
You can appeal to the Federal Court of Australia:
- for an independent review of our decision on your objection
- if you disagree with a decision of the Administrative Appeals Tribunal (AAT) on the basis of a question of law.
Your appeal must be:
- in writing
- lodged within 60 days of the date of the notice advising you of our decision on your objection
- lodged within 28 days of the date of an AAT decision on the basis of a question of law.
Be aware that there are some decisions you can't dispute via an objection.
After you file an appeal with the Federal Court, we will send you a statement that sets out the relevant facts, the issues and our contentions. We will also send you a copy of our documents relevant to the case.
You can appear in court in person or be represented by a legal practitioner.
Court powers
Under the Administrative Decisions (Judicial Review) Act 1977 (ADJR Act), the Federal Circuit and Family Court of AustraliaExternal Link and the Federal Court of AustraliaExternal Link have the power to review many of our decisions.
Decisions that are reviewable under the ADJR Act include our decisions made under any tax law on:
- applications for additional time to lodge
- penalties and charges for late lodgement
- deferring time to lodge or permitting payments by instalments
- reducing charges for late payment.
Either court (Federal Circuit and Family Court, and Federal Court) can set aside the decision and refer the case back to us for further consideration. They can also look into a case if we have failed to make a decision, and direct us to make a decision.
Requests for reviews under the ADJR Act must be lodged within 28 days of the date of the notice advising you of our decision.
Fees
Court proceedings are more formal and costly than tribunal hearings. Your case may involve a variety of fees. If your appeal is unsuccessful, you may also have to pay our legal costs.
Further action
If you're dissatisfied with the decision of a single judge of the Federal Court of Australia, you have the right to appeal to the Full Court of the Federal Court of Australia.
If you're still dissatisfied after a Full Court decision, you may be able to appeal to the High Court of Australia, but only with special leave of the High Court.
Decision impact statements
We publish a decision impact statement (DIS) to advise the community of our view on the implications of a particular court or tribunal decision.
If you disagree with a decision, you may be able to appeal it to the Federal Court of Australia.