Excise guidelines for duty free shops
This version is no longer current. Please follow this link to view the current version. |
-
This document has changed over time. View its history.
10 REVIEWS & OBJECTIONS
10.1 PURPOSE
This chapter deals with:
- the types of review you can ask for
- what decisions you can object to
- how to request an informal review
- how to lodge an objection, and
- how to request an external review.
10.2 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:
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.
10.3 POLICY AND PRACTICE
10.3.1 WHAT ARE INFORMAL REVIEWS?
Under the Taxpayers' Charter, you can seek an informal (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 informal review, both prior to or after receiving notification of the decision in writing.
An informal review does not waive or defer your rights to object to the decision.
However, if you choose to pursue an informal review, awaiting the outcome of the informal review may prejudice your right to object to the decision and, ultimately, your right for external review. For example, the time allowed to lodge an objection may have expired by the time an informal review is finalised.
|
| This is particularly crucial if the original decision attracts only a 60-day objection period. |
10.3.2 FACILITATION PROCESS
Facilitation is a process where an impartial ATO facilitator meets with you (and/or your representative) and the ATO case officer/s 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.
10.3.3 CAN I OBJECT AGAINST ANY DECISION?
No, you can only lodge an objection against those decisions contained in sections 39Q and 162C of the Excise Act.
However, if you informally ask us to review a decision we will try to resolve any problems as quickly as possible. If we have made a mistake, we want to fix it at the least cost to both of us.
10.3.4 WHEN CAN I SEEK AN EXTERNAL REVIEW?
For decisions in relation to an objection, or 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 (ADJR Act).
10.4 PROCEDURES
10.4.1 HOW DO I REQUEST AN INFORMAL REVIEW?
To request an informal 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.
10.4.2 HOW DO I LODGE AN OBJECTION?
You can lodge an objection by completing an objection form or writing your own objection document. Your objection must:
- be in writing
- lodged within 60 days after you receive the notice of the decision, and
- set out a full and detailed account of the grounds for the objection. [204]
If you are a registered user you can lodge your objection through the business portal at www.bp.ato.gov.au .
You can also lodge your objection:
- by faxing it to 1300 650 128
- by e-mailing it to ExcAdvice@ato.gov.au
- in person, at your nearest ATO, or
- by posting it to
Australian Taxation Office
PO Box 3524
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 Appeals Tribunal (AAT).
If you are dissatisfied with the objection decision, there are further review rights available to you. You can:
- apply to the AAT for a review of the decision, or
- 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 How to lodge an objection on our website at www.ato.gov.au |
For more information about what to do if you believe your legal rights or the standards outlined in the Taxpayers' Charter have not been met, refer to If you're not satisfied (NAT 2556).
10.4.3 HOW DO I REQUEST AN EXTERNAL REVIEW?
We suggest you obtain legal advice if you are considering using external review options provided by the AAT or Federal Court.
10.4.4 WHAT DO I DO IF I NEED MORE INFORMATION?
If you need more information on reviews and objections contact us as follows:
- www.ato.gov.au
- phone 132866
- Fax us at 1300 650 128
- write to us at
Australian Taxation Office
PO Box 3524
ALBURY NSW 2640
10.5 LEGISLATION (quick reference guide)
In this chapter we have referred to the following legislation:
Section 39Q - Review of decisions
Section 61A - Permission to move goods that are subject to CEO's control
Section 162C - Review of decisions
10.5.3 Taxation Administration Act 1953
Section 14ZU - How taxation objections are to be made
Part IVC - Taxation objections, reviews and appeals
| Date: | Version: | |
| 1 July 2006 | Original document | |
| You are here | 1 July 2015 | Updated document |
| 7 January 2022 | Current document |