Can I appeal an ATO decision in Australia?
Yes, you can appeal an Australian Taxation Office (ATO) decision. If you disagree, you typically start by lodging an objection directly with the ATO, and if still unresolved, you can escalate the matter to the Administrative Appeals Tribunal or the Federal Court.
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How it works in practice
Understanding Your Right to Object
If you receive a decision from the Australian Taxation Office (ATO) that you believe is incorrect, you have a legal right to dispute it. The first step in this process is typically to lodge a formal objection directly with the ATO. This allows the ATO to conduct an internal review of its original decision, considering any new information or arguments you present.
The Review Process
When you lodge an objection, an ATO officer who was not involved in the original decision will review your case. They will assess all the facts, relevant tax laws, and your arguments. The ATO aims to resolve objections fairly and efficiently. If your objection is successful, the original decision will be changed. If your objection is unsuccessful, or if you are not satisfied with the outcome of the internal review, you can then pursue external review options.
External Review Options
For most taxation decisions, if an ATO objection is unsuccessful, you can apply to the Administrative Appeals Tribunal (AAT) for an independent review. The AAT can affirm, vary, or set aside the ATO's decision. For more complex or significant matters, or if you believe the ATO made an error of law, you may also have the option to appeal directly to the Federal Court.
Important exceptions
Certain decisions made by the Australian Taxation Office (ATO) may not be subject to objection or external review, such as some administrative or policy determinations not directly affecting your tax liability. Strict time limits apply for lodging objections, typically within two or four years depending on the type of decision. Failing to lodge within this period can mean you lose your right to appeal, unless exceptional circumstances are accepted by the ATO. You must have exhausted the internal ATO objection process before applying to external bodies like the AAT or Federal Court, as they generally will not review a decision until an ATO objection has been determined.
What you should do now
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Review the ATO decision carefully to understand why it was made and identify specific points of disagreement.
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Gather all relevant documents, records, and new evidence that supports your case or explains your position.
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Lodge a formal objection online via myGov or by mail directly with the ATO, ensuring it's within the specified time limits.
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If your objection is unsuccessful, consider your options for external review, such as applying to the Administrative Appeals Tribunal.
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Seek independent advice from a registered tax agent, lawyer, or a community legal service if the matter is complex or significant.
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