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Large market independent review - turnover over $250m

Outlines the criteria for a large market independent review (LMIR) of a Statement of audit position paper.

Last updated 30 October 2022

We are committed to resolving disputes early. We offer independent review as part of a suite of dispute resolution services available to taxpayers.

A large market independent review (LMIR) is a discretionary service to eligible taxpayers with an income or turnover over $250 million on lodged tax returns.

The essential request steps, what happens if your request is declined, the independent reviewer's role and how case conferences work.

Explains your dispute and statutory objection rights remain. Also gives ideas for addressing disputes.