AAT Issues & Objections
Objections
If your organisation is not satisfied with an audit or decision made by the ATO, you can contact us at Kennedy Tax & Business Services for assistance submitting an objection.
Our team can help and assisting with:
- Understanding and translating into simple terms the decision made by the ATO and what it means for your organisation
- Gathering all relevant information required to submit an objection
- Providing you with clarity about what the next steps to take when you are not satisfied with an ATO decision
- Submitting the objection and following up with the process
AAT Issues
The Administrative Appeals Tribunal (AAT) conducts independent merits of review of administrative decisions made under Commonwealth laws. The AAT can only review decisions according to Acts or regulations. The Taxation Administration Act 1953 enables the AAT to review most taxation objection decisions.
Objecting an ATO decision
An objection must be lodged in writing (on a form or in a letter) within the required time limit. Time limits for lodging objections can vary and start from the date the assessment or notice of decision was given to you. There is no fee involved
An objection must:
- Include full details of why you think the ATO’s decision is wrong
- Be signed and dated
- Contain a declaration that the information and supporting documents are true and correct
A declaration must certify that the information and documents are true and correct in the following form:
- ‘I certify that the information contained in this document, and any attached documents, in true and correct.’
- Your signature
- The date
Lodging an application
Any person affected by a small business taxation decision can apply for review by the AAT.
A standard application fee of $517 is required to lodge an application for review of a small business taxation decision. The AAT may dismiss your application if you do not pay the application fee within six weeks after lodging your application.
Applications to the AAT should be made in writing using the Application for Review of Decision form. You can submit your application by emailing, posting, or visiting one of the AAT offices.
Your application must be lodged within 60 days after you receive notice of the Commissioner’s decision.
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