Excise guidelines for the fuel industry

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8 REVIEWS AND OBJECTIONS

8.1 PURPOSE

This Chapter deals with:

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the types of review you can ask for

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what decisions you can object to

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when you can seek an external review

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how to request an internal review

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how to lodge an objection, and

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how to request an external review.

8.2 INTRODUCTION

We will provide you with a clear explanation of any decision we make about your excise affairs. If you need more information about our decisions, contact us using the details we provide when we advise you of our decision.

If you're not satisfied with a decision we've made, you can ask for it to be reviewed by:

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internal review ^[246]

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objection ^[247] , or

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external review. ^[248]

Where there is more than one review option, we will explain how these differ. For example, some reviews look at questions of law and others involve checking that we followed the correct process in reaching our decision. Which review option is best will depend on your situation.

8.3 POLICY AND PRACTICE

8.3.1 INTERNAL REVIEWS

Under the ATO Charter, you can request an internal review where you believe that we have made a mistake, not complied with the law, or interpreted or applied the law incorrectly.

Your dissatisfaction with our decision may be treated as an internal review, both prior to or after receiving notification of the decision in writing.

An internal review does not waive or defer your rights to object to the decision.

However, if you choose to pursue an internal review, the time allowed to lodge an objection may have expired by the time an internal review is finalised. This would consequently affect your right for external review by the Administrative Review Tribunal or Federal Court.

This is particularly crucial if the original decision attracts only a 60-day objection period.

8.3.2 OBJECTING AGAINST DECISIONS

You can only lodge an objection against the decisions set out in sections 39Q and 162C of the Excise Act. These include decisions:

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made under the licensing provisions of the Excise Act ^[249] such as

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refusal to grant a licence

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imposing and varying conditions on a licence, or

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suspension, cancellation or refusal to vary a licence

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to demand an amount in relation to goods not satisfactorily accounted for ^[250] , or

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relating to a drawback, refund or remission of duty. ^[251]

You may still request an internal review of other decisions. If we have made a mistake, we want to fix it at the least cost to both of us.

8.3.3 SEEKING AN EXTERNAL REVIEW

Where there is no right of objection, you may be able to apply to the Federal Court or Federal Magistrates Court under the Administrative Decisions (Judicial Review) Act 1977 .

Where you have lodged an objection and are dissatisfied with an objection decision, you can appeal against the decision to the Federal Court. If the objection decision is a reviewable objection decision, you may either appeal to the Federal Court or, alternatively, apply to have the decision reviewed by the Administrative Review Tribunal. In either case, you must lodge your application within 60 days of the objection decision being served on you. The Administrative Review Tribunal may extend this period for applications for review, upon your request.

8.4 PROCEDURES

8.4.1 REQUESTING AN INTERNAL REVIEW

To request an internal review, use the contact details we provide to contact the person or area of the ATO handling your case. The review will be conducted by a tax officer who was not involved in making the original decision.

We will advise you of the outcome of our review within 28 days of receiving all the information we need. If we cannot finalise the review within 28 days or we need more information from you, we will contact you within 14 days to obtain the information we need or negotiate an extended reply date.

8.4.2 FACILITATION PROCESS

Facilitation is a process where an impartial ATO facilitator meets with you (or your representative, or as well as) and the ATO case officer or officers to identify the issues in dispute, develop options, consider alternatives and attempt to reach a resolution. The ATO facilitator will be an officer that has not been involved in the dispute and who is independent and impartial.

A facilitator will not establish facts, take sides, give advice, make a decision or decide who is 'right or wrong'. The facilitator guides the parties through the process and ensures open lines of communication.

You can make a request for facilitation (including via your representative) by emailing facilitation@ato.gov.au . Alternatively, the ATO may offer you facilitation to help resolve a dispute.

8.4.3 LODGING AN OBJECTION

You can lodge an objection by completing an objection form or writing your own objection document. Your objection must:

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be in writing

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lodged within 60 days after you receive the notice of the decision, and

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set out a full and detailed account of the grounds for the objection. ^[252]

If you are a registered user, you can lodge your objection through the business portal using ATO Online Services.

You can also lodge your objection by:

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fax to 1300 139 031

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email to ExcAdvice@ato.gov.au , or

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post to

Australian Taxation Office
PO Box 3514
ALBURY NSW 2640

If you do not lodge your objection within 60 days, we will not consider your objection, unless you provide the reasons for late lodgment. We will consider these reasons before continuing with the objection process.

If we refuse additional time to lodge an objection, you may have this decision reviewed by the Administrative Review Tribunal.

We will make a decision about your objection after receiving all the necessary information. If we need more information or we cannot make a decision, we will contact you within 14 days to obtain the information we need or to negotiate an extended reply date.

If you are dissatisfied with the objection decision, there are further review rights available to you. You can:

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apply to the Administrative Review Tribunal for a review of the decision, or

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appeal against the decision to the Federal Court.

To obtain a copy of our objection forms and for more information about how to lodge an objection, refer to Object to a decision .

For more information about what to do if you believe your legal rights or the standards outlined in the ATO Charter have not been met, refer to Steps to take if you are not satisfied with our service .

8.4.4 REQUESTING AN EXTERNAL REVIEW

The Administrative Review Tribunal is an independent body that reviews decisions made by Australian Government agencies, departments, and ministers. To apply for a review, individuals can submit applications regarding decisions made under more than 400 Commonwealth Acts and laws, including decisions made under the Excise Act. If a party is dissatisfied with a decision made by the Tribunal, they may appeal to the Federal Court on a question of law. For more information, see Administrative Review Tribunal .

We suggest you obtain legal advice if you are considering using external review options provided by the Administrative Review Tribunal or Federal Court.

8.4.5 MORE INFORMATION

If you need more information on reviews and objections, contact us via:

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phone 1300 137 290

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email us at ATO-EXC-Petroleum@ato.gov.au , or

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write to us at

Australian Taxation Office
PO Box 3514
ALBURY NSW 2640

We will ordinarily respond to written information requests within 28 days. If we cannot respond within 28 days, we will contact you within 14 days to obtain more information or negotiate an extended response date.

8.5 PRIVATE RULINGS

A private ruling is binding advice that sets out how a tax law applies to you in relation to a specific scheme or circumstance. ^[253]

You can apply for a private ruling when you want to be certain how a tax law applies to your particular circumstances.

For more information on private rulings and how to apply for one, see Private rulings .

8.6 LEGISLATION (quick reference guide)

In this Chapter, we have referred to the following legislation:

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Excise Act 1901

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section 39Q – review of decisions

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section 61A – permission to remove goods that are subject to CEO's control

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section 154 – deposit of duty

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section 155 – limited dispute rights because of objection against private ruling

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section 162C – review of decisions

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Taxation Administration Act 1953

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section 14ZU – how taxation objections are to be made

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Part IVC – taxation objections, reviews and appeals

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section 359-5 of Schedule 1 – private rulings

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Amendment history

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References