Excise guidelines for duty-free shops
-
This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
10 REVIEWS AND OBJECTIONS
10.1 PURPOSE
This Chapter deals with:
- •
- the types of review you can ask for
- •
- what decisions you can object to
- •
- when you can seek an external review
- •
- how to request an internal review
- •
- how to lodge an objection,
- •
- how to request an external review, and
- •
- private rulings.
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
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 (ART) or Federal Court.
10.3.2 OBJECTING AGAINST DECISIONS
You can only lodge an objection against the decisions contained in sections 39Q and 162C of the Excise Act. These include decisions:
- •
- made under the licensing provisions of the Excise Act
[259]
such as
- -
- refusal to grant a licence
- -
- imposing and varying conditions on a licence, or
- -
- suspension, cancellation or refusal to vary a licence
- •
- to demand an amount in relation to goods not satisfactorily accounted for, [260] or
- •
- relating to a ' remission ' of duty. [261]
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.
10.3.3 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 ART. In either case, you must lodge your application within 60 days of the objection decision being served on you. The ART may extend this period for applications for review, upon your request.
10.4 PROCEDURES
10.4.1 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.
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.
You can lodge an objection by completing an objection form or writing your own objection document. Your objection must:
- •
- be in writing
- •
- be 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. [262]
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:
- •
- fax to 1300 139 031
- •
- email to ExcAdvice@ato.gov.au , or
- •
- 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 ART.
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:
- •
- apply to the ART for a review of the decision, or
- •
- appeal against the decision to the Federal Court.
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 .
10.4.4 REQUESTING AN EXTERNAL REVIEW
The ART 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, refer to Administrative Review Tribunal .
We suggest you obtain legal advice if you are considering using external review options provided by the ART or Federal Court.
If you need more information on reviews and objections, contact us via:
- •
- phone 1300 137 290
- •
- email us at ExcAdvice@ato.gov.au , or
- •
- 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.
10.5 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. [263]
You can apply for a private ruling when you want to be certain how a tax law applies to your particular circumstances.
10.6 TERMS USED
A remission of excise duty extinguishes the liability for duty that was created at the point of manufacture, in prescribed circumstances.
Amendment history
| Part | Comment |
|---|---|
| Throughout | Content checked for technical accuracy and currency.
Updated in line with current ATO style and accessibility requirements. |
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
References
| Date: | Version: | |
| 1 July 2006 | Updated document | |
| 1 July 2015 | Updated document | |
| 7 January 2022 | Updated document | |
| 1 July 2024 | Updated document | |
| You are here | 1 October 2025 | Current document |