How to lodge a tax appeal with the Administrative Review Tribunal
If you disagree with an ATO objection decision, you can apply for review by the Administrative Review Tribunal (ART) — which replaced the AAT on 14 October 2024 — under Part IVC of the Taxation Administration Act 1953 (Cth) and the Administrative Review Tribunal Act 2024 (Cth). The deadline is 60 days from service of the objection decision. Matters are heard in the Taxation and Business Division.
The framework
Review rights flow from Part IVC of the Taxation Administration Act 1953 (Cth) combined with the Administrative Review Tribunal Act 2024 (Cth). The Tribunal stands in the Commissioner's shoes and decides the correct or preferable decision on the merits.
The process
Confirm you have an objection decision
The ART reviews objection decisions under Part IVC, not raw assessments. If you have not yet objected, lodge an objection first under section 14ZU of the Taxation Administration Act 1953 (Cth).
Note the 60-day deadline
Under section 14ZZ, you must apply within 60 days of being served with the objection decision. The ART has discretion to extend, but you should not rely on it. Diarise the date immediately.
Decide between ART review and Federal Court appeal
You can either apply to the ART (merits review) or appeal to the Federal Court (legal questions only). ART is typically cheaper and less formal; the Federal Court is better for pure legal points.
Identify the grounds and scope
The grounds are generally limited to those raised in the objection unless the Tribunal grants leave. Review the objection and identify each ground you wish to press.
Prepare the application
Complete the ART application form online via art.gov.au. Attach the objection decision, the original assessment, and the written objection. Pay the application fee or seek a waiver.
Commissioner lodges the T-documents
The Commissioner lodges the documents relevant to the decision — known as the "T-documents" — typically within 28 days. Review them carefully; they form the evidentiary base.
Case conference and ADR
The ART holds a case conference to scope issues, evidence, and directions. Many matters settle at conciliation or mediation under the ART's ADR framework.
Evidence and witness statements
Prepare witness statements, expert reports (for valuations or accounting), and a Statement of Facts, Issues and Contentions. The Tribunal is not bound by the rules of evidence but wants relevance and focus.
Hearing in the Taxation and Business Division
Hearings are conducted by a Member, Senior Member, or Deputy President. Taxpayer and Commissioner witnesses are examined. Burden of proof is on the taxpayer to show the assessment is excessive.
Decision, reasons, and appeal
The ART issues a written decision with reasons. A further appeal lies to the Federal Court of Australia on a question of law within 28 days. Most taxpayers stop at the ART.
Forms and templates
Common mistakes
- Missing the 60-day deadline under section 14ZZ
- Raising new grounds not in the original objection without seeking leave
- Not engaging with the T-documents once lodged
- Forgetting the burden of proof is on the taxpayer
- Ignoring the option of the Small Taxation Claims Tribunal for low-value disputes
Get this process right with Quillio
Quillio can help review the objection decision, draft the Statement of Facts, Issues and Contentions, and prepare evidence summaries for the hearing. See /practice-areas/taxation-law or start a free trial.
This guide is general information, not legal or tax advice. Tax review applications are technical — engage a tax lawyer or registered tax agent with litigation experience.
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