How to apply for an AAT / ART review of an ATO tax decision
Since 14 October 2024, the Administrative Appeals Tribunal has been replaced by the Administrative Review Tribunal (ART) under the Administrative Review Tribunal Act 2024 (Cth). To review an ATO tax objection decision, first lodge an objection under Part IVC of the Taxation Administration Act 1953, then apply to the ART within 60 days of the objection decision.
The framework
Administrative Review Tribunal Act 2024 (Cth); Taxation Administration Act 1953 (Cth) Part IVC; Income Tax Assessment Acts 1936 and 1997 (Cth).
The process
Receive the assessment or decision
ART review is only available after a reviewable decision — an amended assessment, private ruling, objection decision, or excise decision.
Lodge a Part IVC objection first
Part IVC of the TAA 1953 requires a written objection within 60 days (2 years for individuals and small business in most cases; 4 years for other taxpayers) from service of the notice.
ATO objection decision
The Commissioner reviews the objection and issues an objection decision — allowed, partly allowed, or disallowed. If there is no decision within 60 days, a taxpayer may deem a decision under section 14ZYA.
Choose ART or Federal Court
A taxpayer dissatisfied with an objection decision may apply to the ART (merits review) under section 14ZZ or appeal to the Federal Court (questions of law under section 14ZZN).
Apply to the ART within 60 days
Lodge an application to the ART within 60 days of service of the objection decision. Extensions may be granted under section 19 of the ART Act 2024.
Pay the application fee (or seek waiver)
A tax application fee applies under the ART Regulations. The fee can be waived on financial hardship grounds or reduced if the matter resolves early.
ATO provides Section 37 documents
Within 28 days the ATO provides a bundle equivalent to the former section 37 AAT Act bundle (now section 23 of the ART Act 2024) — documents considered and statement of reasons.
Case conferences and ADR
The ART conducts case conferences, directions, and ADR (conciliation, mediation). Small Taxation Claims (up to $5,000 tax in dispute) are heard in the ART's Small Taxation jurisdiction.
Hearing
The ART hearing is a merits review — it stands in the shoes of the Commissioner. Burden of proof rests on the taxpayer under section 14ZZK. Evidence includes witnesses, expert reports, and documents.
Decision and appeal
The ART affirms, varies, or sets aside the decision. Appeal lies to the Federal Court on a question of law within 28 days under section 172 of the ART Act 2024.
Common mistakes
- Applying to the ART without lodging a Part IVC objection first
- Missing the 60-day objection or ART application deadlines
- Choosing the Federal Court path for a pure facts dispute
- Not preparing for the reverse burden of proof under section 14ZZK
- Overlooking penalty and shortfall interest issues
Get this process right with Quillio
Quillio can draft a Part IVC objection, prepare the ART application, and structure evidence for the reverse burden of proof. See /practice-areas/commercial-lawyers.
General information only, not legal advice. Tax objections are technical and time-critical. Engage a tax lawyer or registered tax agent.
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