If your client doesn't agree with a decision or action on our part, they can generally ask for a review. They can also request an amendment to fix a mistake or omission on their tax return.
Follow the links for more about:
- Code of settlement - guidance for settling disputes
Under the law, your client has the right to object to certain decisions and have them reviewed. Decisions they can object against include assessments, amended assessments and some private rulings. We advise taxpayers to consider lodging an objection if:
- they disagree with an assessment they have received from us
- there is a dispute over how we have interpreted the law
- they are uncertain about their interpretation of the law.
- we have made a decision to retain a refund.
If your client realises they did not include something on their tax return, or that there is a mistake on their tax return, they need to correct it as soon as possible by requesting an amendment. For example, amendments can be requested where your client:
- forgot to include some income they received, such as interest from a bank account
- received another payment summary or income statement after lodging their tax return
- forgot to claim an allowable deduction
- forgot to claim an offset they are entitled to
- made an error when completing a question on their tax return, such as the Medicare information.
To amend a tax return, see Correct a mistake or amend a return.
Many of the decisions we make about tax affairs can be reviewed if requested. We try to resolve any problems as quickly as possible. Reviews are free.
There are different time limits for requesting reviews for different taxes and situations. In some cases, the law gives you several years, while in other cases the time limit may be as short as 21 days.
Reviews are conducted by a tax officer who did not make the original decision.
See also:If your client does not agree with a decision or action on our part, they can generally ask for a review. They can also request an amendment to fix a mistake or omission on their tax return.