(AAT) Administrative Appeals Tribunal: Taxation and commercial

Small business taxation 

Can we help? 

We can review a range of decisions, made by the Commissioner of Taxation (the Commissioner) under the taxation law that relate to small business entities. 

“Small business taxation decision” is defined in the Administrative Appeals Tribunal Regulation 2015. “Small business entity” and “taxation law” are defined in the Income Tax Assessment Act 1997. 

All small business taxation decisions are handled in the AAT's Small Business Taxation Division (SBT Division) except decisions made under the Tax Agents Services Act 2009 - these decisions can be reviewed in the Taxation and Commercial Division. 

In most cases the letter from the Commissioner telling you of its decision should tell you if we can review the decision. You can also check the List of reviewable decisions. In most cases the letter will also identify whether or not the ATO considers you a small business entity. If the Commissioner has decided that you are not a small business entity and you disagree with that decision, you should tell us that when you apply for review (in the section of the AAT application form titled ‘Reasons for the Application’), and when we contact you. 

If you are not a small business entity, you can still apply for review of most taxation decisions. However, your review will be done in the Taxation and Commercial Division of the AAT and a different standard fee will apply. 

More information about the SBT Division can be found in the AAT’s Practice Direction Review of Small Business Taxation Decisions and Guide to the Small Business Taxation Division. 

How to apply 

An easy way to apply for a review is online.  

You can also apply by: 

filling in an application form  

email (size limit 10MB) 

letter. 

What information do I need to give? 

If you write a letter or email, make sure you include: 

your name, postal address, telephone number and email address 

the date you received the decision 

a copy of the decision 

brief reasons why you think the decision is wrong. 

If you cannot send us a copy of the decision, then include: 

the name of department, agency or organisation that made the decision 

a brief description of the decision 

the date the decision was made. 

Time limits 

Is there a time limit for applying? 

Yes. You can check the letter from the Commissioner of Taxation (the Commissioner) to find out what the time limit is to lodge an application for review. 

The time limit to apply for a review of most decisions made by the ATO is 60 days after you receive notice of the decision. Some other types of decisions may have a shorter time limit. The decision letter will usually tell you this. 

What can I do if the time limit has expired? 

You can apply to us to extend the time to lodge your application. You must apply in writing and include reasons why the application is late. You can do this: 

when you lodge your application for review online; or 

by filling in an application for extension of time form and sending it to us with the application for review of decision form; or 

by writing an email or letter. 

Check our contact details to lodge the application at one of our registries, or send the application by post, email or fax.  

What happens after you apply for an extension of time? 

We will send a copy of your extension application to the Commissioner of Taxation and any other party. They have 14 days to tell us if they oppose the application. 

If they do not oppose the application, we will generally make a decision without holding a hearing. If they oppose the application, we will usually hold a hearing before deciding the application. The hearing might be by telephone or in person at the AAT's offices. 

We will only start the review if we decide to extend the time limit. 

Fees 

Do I need to pay an application fee? 

Yes. 

How much do I have to pay? 

An application fee of $517 is usually payable to lodge an application for review of a small business taxation decision. 

When can I pay a lower fee for a review of a tax decision? 

A lower application fee of $95 can be paid for a review of the following tax decisions: 

the amount of tax in dispute is less than $5,000 

the Australian Taxation Office (ATO) has refused your request to be released from paying a tax debt, or 

the ATO has refused to extend the time for you to lodge a taxation objection. 

If you pay a lower fee because you say the amount of tax in dispute is less than $5,000 but we later find that the amount in dispute is more than $5,000, you will need to pay the difference between the $517 fee and the lower fee. 

Can I pay a reduced fee in other circumstances or if I am in financial hardship? 

Yes, a reduced fee of $100 can be paid in the following circumstances: 

legal aid has been granted for the review 

you hold a health care card, pensioner concession card, Commonwealth seniors health card or other card that certifies entitlement to Commonwealth health concessions 

you are in prison, immigration detention or otherwise detained in a public institution 

you are under 18 years of age 

you receive Youth Allowance, Austudy or ABSTUDY Centrelink payments 

we decide payment of the application fee would cause you financial hardship. 

You need to provide evidence of these circumstances if you want to pay a reduced fee. 

To request a fee reduction under financial hardship you must complete the Request for fee reduction form. You should send us this form when you lodge the application. 

What if I have more than one application for review? 

If the same person (an individual, organisation or other entity) applies for review of more than one decision and we decide that the applications can be dealt with together, we can order that you only have to pay one fee. 

If we order that you only have to pay one fee, and different application fees are payable for each of the tax decisions you want us to review, you must usually pay the highest of the application fees.  However, if at least one of the fees payable is the $517 fee for review of a small business taxation decision, you will pay one fee of $517. 

You can ask us about paying a single fee when you lodge the applications. 

When do I pay the fee? 

You should pay the fee when you lodge the application. We will not start the review until you pay the fee. 

The review might be dismissed if you do not pay the fee within 6 weeks after lodging the application. 

How do I pay the fee? 

EFTPOS 

credit card (MasterCard and Visa only) 

cheque 

money order 

cash. 

Credit card payments can also be made by phone. 

Can I receive a refund? 

We will refund: 

the entire application fee if you were not required to pay it 

the difference between the fee you paid and: 

$95, if you were eligible to pay the lower application fee. 

$100, if we decide you can pay the reduced fee. 

the difference between the fee you paid and $100, if the review is decided in your favour. 

There is no refund if you paid the lower application fee or the reduced fee. 

Taxation and commercial 

Can we help? 

We can review a range of tax decisions made by the Australian Taxation Office. Some decisions made by the Australian Taxation Office will be done in the Taxation & Commercial Division. Decisions about small business taxation are done in the Small Business Taxation Division of the AAT. 

We can also review decisions made by the: 

1 Australian Border Force 

2 Australian Charities and Not-for-profits Commission 

3 Australian Financial Security Agency 

4 Australian Prudential Regulation Authority 

5 Australian Securities and Investments Commission 

6 Companies Auditors Disciplinary Board 

7 Tax Practitioners Board. 

The decision letter should tell you if we can review the decision or you can check the List of reviewable decisions. 

More information about tax and commercial decisions that we can review are listed under the decisions allocated to the Taxation & Commercial Division in the Allocation of Business to Divisions of the AAT President’s Direction. 

How to apply 

The best way to apply for a review is online. This will make sure we have all the information needed to start the review. 

You can also apply by: 

filling in an application form  

email (limit 10MB) 

letter. 

Check our contact details to lodge an application at one of our registries or send the application by post, email or fax. 

If applying by email, check our email guidelines. 

We have a video guide which explains more about how to apply for a review. 

What information do I need to give? 

If you write a letter or email, make sure you include: 

your name, postal address, telephone number and email address 

the date you received the decision 

a copy of the decision 

brief reasons why you think the decision is wrong. 

If you cannot send us a copy of the decision, then include: 

the name of department, agency or organisation that made the decision 

a brief description of the decision 

the date the decision was made. 

Time limits 

Is there a time limit for applying? 

Yes. You can check the decision letter to find out what the time limit is to lodge an application for review. 

The time limit to apply for a review of most decisions made by the Australian Tax Office is 60 days after you are served with notice of the decision. 

The time limit to apply for a review of other commercial decisions is usually 28 days after you receive the decision. 

What can I do if the time limit has expired? 

You can apply to us to extend the time to lodge your application. You must apply in writing and include reasons why the application is late. You can do this: 

when you lodge your application for review online; or 

by filling in an application for extension of time form and sending it to us with the application for review of decision form; or 

by writing an email or letter. 

Check our contact details to lodge the application at one of our registries, or send the application by post, email or fax.  

What happens after you apply for an extension of time? 

We will send a copy of your extension application to the decision-maker and any other party. They have 14 days to tell us if they oppose the application. 

If they do not oppose the application, we will generally make a decision without holding a hearing. If they oppose the application, we will usually hold a hearing before deciding the application. The hearing might be by telephone or in person at the AAT's offices. 

We will only start the review if we decide to extend the time limit. 

Fees 

Do I need to pay an application fee? 

Yes. 

How much do I have to pay? 

The standard application fee is $962. 

Can I pay a lower fee for a review of a tax decision? 

A lower application fee of $95 can be paid for a review of the following tax decisions: 

the amount of tax in dispute is less than $5,000 

the Australian Taxation Office (ATO) has refused your request to be released from paying a tax debt, or 

the ATO has refused to extend the time for you to lodge a taxation objection. 

If you pay a lower fee because you say the amount of tax in dispute is less than $5,000 but we later find that the amount in dispute is more than $5,000, you will need to pay the difference between the full application fee and the lower fee. 

If the decision you want us to review was made in relation to a small business entity, we will handle your application in our Small Business Taxation Division. An application fee of $517 is usually payable to lodge an application for review of a small business taxation decisions. 

Can I pay a reduced fee in other circumstances or if I am in financial hardship? 

Yes, a reduced fee of $100 can be paid in the following circumstances: 

legal aid has been granted for the review 

you hold a health care card, pensioner concession card, Commonwealth seniors health card or other card that certifies entitlement to Commonwealth health concessions 

you are in prison, immigration detention or otherwise detained in a public institution 

you are under 18 years of age 

you receive Youth Allowance, Austudy or ABSTUDY Centrelink payments 

we decide payment of the application fee would cause you financial hardship. 

You need to provide evidence of these circumstances if you want to pay a reduced fee. 

To request a fee reduction under financial hardship you must complete the Request for fee reduction form. You should send us this form when you lodge the application. 

What if I have more than one application for review? 

If the same person (an individual, organisation or other entity) applies for review of more than one decision and we decide that the applications can be dealt with together, we can order that you only have to pay one fee. 

If we order that you only have to pay one fee, and different application fees are payable for each of the tax decisions you want us to review, you must usually pay the highest of the application fees.  However, if at least one of the fees payable is the $517 fee for review of a small business tax decision, you will pay one fee of $517. 

You can ask us about paying a single fee when you lodge the applications. 

When do I pay the fee? 

You should pay the fee when you lodge the application. We will not start the review until you pay the fee. 

The review might be dismissed if you do not pay the fee within 6 weeks after lodging the application. 

How do I pay the fee? 

EFTPOS 

credit card (MasterCard and Visa only) 

cheque 

money order 

cash. 

Credit card payments can also be made by phone. 

Can I receive a refund? 

We will refund: 

the entire application fee if you were not required to pay it 

the difference between the fee you paid and: 

$95, if you were eligible to pay the lower application fee. 

$100, if we decide you can pay the reduced fee. 

the difference between the fee you paid and $100, if the review is decided in your favour. 

There is no refund if you paid the lower application fee or the reduced fee.