AAT Issues & Objections

AAT Issues & Objections: Assessment Reviews and Objection Decisions

If your organisation is not satisfied with an assessment or decision made by the ATO, Kennedy Tax & Business Services can help you navigate your AAT issues & objections — from preparing your notice of objection through to lodging an application for review. Note: the AAT was replaced by the Administrative Review Tribunal (ART) in October 2024, but we’ll use both terms below since taxpayers still commonly search using the old name.

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 clarity about the next steps to take when you're not satisfied with an ATO decision
Providing clarity about the next steps to take when you're not satisfied with an ATO decision

Notice of Assessment and Objection Decision Basics

Most AAT issues & objections start with a notice of assessment — the ATO’s formal statement of your tax position. If you disagree with an assessment, a notice of objection is the first formal step in disputing it. Objections fall under Part IVC of the Taxation Administration Act 1953, and the ATO’s response is called an objection decision: allowed, partly allowed, or disallowed.

Grounds of Objection: What Your Application Must Include

An objection must be lodged in writing (on a form or in a letter) within the required time limit. Time limits vary depending on the nature of the decision and start from the date the assessment or notice was given to you. There is no fee to lodge an objection with the ATO itself.

Your objection must:

The declaration must certify, in the following form:

Application and Application Fee

Any taxpayer — individual, company, trust, or SMSF — affected by a small business taxation decision can lodge an application for review. As of 1 July 2026, the standard small business taxation application fee is $641 (this figure is indexed annually, so it’s worth confirming the current fee before lodging). The Tribunal may dismiss your application if the fee is not paid within six weeks of lodgement.

Applications should be made using the Application for Review of Decision form, available through the Tribunal, and can be submitted by email, post, or in person at a registry. Generally, a taxation objection decision must be challenged within 60 days of the ATO giving you notice — this is the “decision within 60 days” rule that applies to most tax matters, distinct from the shorter 28-day limit that applies to some other categories of administrative decisions.

From the Administrative Appeals Tribunal to the Administrative Review Tribunal

The Administrative Appeals Tribunal (AAT) conducted independent merits review of administrative decisions made under Commonwealth legislation for almost 50 years, under the AAT Act (the Administrative Appeals Tribunal Act 1975). On 14 October 2024, the AAT was abolished and replaced by the Administrative Review Tribunal (ART), established under the Administrative Review Tribunal Act 2024.

The new Tribunal retains the same broad jurisdiction as the AAT — including taxation, migration, social security, veterans’ entitlements, and National Disability Insurance Scheme decisions — but with reforms aimed at faster, more transparent, and more consistent decision-making. AAT members transitioned into equivalent roles, and all pending cases carried over automatically to the new Tribunal.

The Objection and Review Process, Step by Step

The AAT process — now the ART process — provides an independent review, sometimes described as an impartial review, of government decisions within the Tribunal’s jurisdictional area. Unlike a court, the Tribunal conducts a full merits review, standing in the shoes of the original decision-maker and reconsidering the circumstances of the case afresh, rather than only reviewing legal errors.

Hearings are generally less formal than court proceedings, and many tax disputes are resolved through this process without a full hearing. Because outcomes affect your broader tax affairs, careful preparation of your evidence and submissions matters at every stage.

Judicial Review and the Federal Court

Where a matter turns on questions of law rather than the facts, an appeal may instead go to the Federal Court for judicial review, rather than merits review by the Tribunal. This is a different pathway: the Federal Court examines whether the Commissioner applied the tax law correctly, not simply whether a different outcome was fairer on the facts.

Legal Help with Your AAT Issues & Objections

Engaging experienced advisors — whether accountants, tax agents, or lawyers providing legal representation — early in the objection process can make a real difference to how your matter is prepared and presented. We work alongside your legal team, or can refer you to one, to help manage the administration and management of documentation, evidence, and deadlines throughout the process.

If you believe the ATO’s handling of your matter itself warrants scrutiny — for example, delays or conduct during an investigation — you can also raise concerns with the Inspector-General of Taxation and Taxation Ombudsman (IGTO), who can review ATO systemic issues and, in some cases, report on them.

Let our team help you understand your options and manage your AAT issues & objections from start to finish.

Get in Touch With Us

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AAT Issues & Objections