The decisions of by

Australia Australia, officially the Commonwealth of Australia, is a Sovereign state, sovereign country comprising the mainland of the Australia (continent), Australian continent, the island of Tasmania, and numerous List of islands of Australia, sma ...

's Commissioner of Taxation broadly fall into two categories: reviewable and non-reviewable. Reviewable decisions may be objected against first through an administrative process.Part IVC of the Taxation Administration Act 1953 (Cth).

Process

A taxpayer objects to a decision and this is first reviewed by an officer of the

Australian Taxation Office The Australian Taxation Office (ATO) is an Australian statutory agency and the principal revenue collection body for the Australian Government. The ATO has responsibility for administering the Australian federal taxation system, superannuati ...

. The objection is either allowed, in which case the taxpayer has generally won, or it is disallowed, in which case the taxpayer can object to the disallowance. If the taxpayer objects to a disallowance, the same process takes place but with a member of the

Administrative Appeals Tribunal The Administrative Appeals Tribunal (AAT) is an Australian tribunal that conducts independent merits review of administrative decisions made under Commonwealth laws of the Australian Government. The AAT review decisions made by Australian Gover ...

instead of a taxation officer. Following a disallowance at the Administrative Appeals Tribunal, the taxpayer can then object to the

Federal Court of Australia The Federal Court of Australia is an Australian superior court of record which has jurisdiction to deal with most civil disputes governed by federal law (with the exception of family law matters), along with some summary (less serious) and indic ...

References

Taxation in Australia