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Applying to the AATThe Small Taxation Claims TribunalWhat it is, when it can help and how to apply for review
What is the Small Taxation Claims Tribunal?The Small Taxation Claims Tribunal is part of the Administrative Appeals Tribunal. It provides quick and inexpensive review of some decisions made by the Australian Taxation Office. The STCT sits within the AAT's Taxation Appeals Division. It takes a fresh look at a decision and decides if it should stay the same or be changed. The STCT is independent of the Tax Office.
Can the STCT help me?What the STCT can doThe STCT can review:
Before the STCT can review these decisions, you must have asked the Tax Office to look at the decision again by lodging an objection. The STCT can review the decision made by the Tax Office on the objection. The STCT can also review decisions made by the Tax Office refusing a request for an extension of time to make an objection to a taxation decision. What the STCT can't doThe STCT cannot review a decision about how much tax you must pay if the amount of tax in dispute is $5,000 or more. Such a review will be conducted by the AAT's Taxation Appeals Division. How will I know if the STCT can help me?If you receive a decision from the Tax Office that you think is wrong, the decision should tell you if it can be reviewed by the STCT or the AAT.
How do I apply?You can either fill out an application form or write us a letter. Filling out a formThe application form is available on our website or you can ask us to send it to you. Send your completed application form to the STCT. If you can, send us a copy of the decision you want reviewed.
Writing a letterIf you write us an application letter, it must include:
If you do not state the amount of tax in dispute, your review will be conducted by the AAT's Taxation Appeals Division. Send the application letter to the STCT and, if you can, a copy of the decision. Ask us if you need help with your application. Is there a time limit for making an application?Yes. Applications to the STCT must be made no later than 60 days after receiving the decision from the Tax Office. If you want to make an application but the time limit has expired, you will need to apply for an extension of time. You can apply for an extension of time by filling out a form. It is available on our website or you can ask us to send it to you. If you cannot get a copy of the form, you can write us a letter. Your letter must include the reasons why you could not get the application to us within the time limit. Send your application form or letter to the STCT. Ask us if you are not sure what to do – we can help you.
Is there an application fee?Yes – there is a non-refundable fee, but you might not have to pay it. For example, you don't have to pay the fee if you hold a health care card or a Commonwealth seniors health card. If you believe you can't afford to pay the fee, you can apply to have it waived. If you make more than one application for review and they can be dealt with together, the AAT can decide that you only have to pay one fee. If you have applications before both the STCT and the AAT's Taxation Appeals Division, the applications might be dealt with together. You might have to pay a standard application fee which is higher than the STCT fee. You will find more information about fees, including the form to apply to have the fee waived, on the AAT website. We can also send you the form. Ask us if you are not sure – we can help you.
I have sent my application to the STCTWhat happens next?We will send you a letter confirming that we have received your application and telling you what happens next. We will tell the Tax Office about the application. About two weeks after the STCT accepts your application, you will receive a set of papers in the mail that are put together by the Tax Office. They are a copy of the papers that are relevant to the decision and are called the Section 37 documents or the T (for Tribunal) documents. If you do not have a professional person (such as a lawyer or tax agent) representing you, we will call you to talk about the AAT's procedures. Steps in a review
In most cases, the first step in a review is a conference. This is an informal meeting conducted by the AAT with you and a representative of the Tax Office. You will have a chance to talk about your case and explain why you think the decision should be changed. This conference is usually held between four and six weeks after we have accepted your application. The AAT will, where possible, try to help you and the Tax Office reach an agreement about how your case should be resolved. The AAT might hold a second conference or another type of alternative dispute resolution process (for example conciliation, mediation, case appraisal or neutral evaluation). If an agreement cannot be reached, the AAT will hold a hearing and make a decision. The AAT's procedures and the amount of time needed to complete the review will vary from case to case. The STCT aims to have cases finalised within three months.
Will I need a lawyer when I come to the STCT?No, but it sometimes helps. If you want legal advice or representation, it is best to arrange this before your first conference with the AAT. You might be able to get help from a Community Legal Centre or from Legal Aid. We can give you their contact details. If you tell us you have a representative, we will send all documents relating to your case to that person. You can bring a friend or family member to support you at any stage.
What does the AAT do with the information I provide?The information you provide will help the AAT carry out the review under the Administrative Appeals Tribunal Act 1975. We will usually give some of this information to the Tax Office. In certain circumstances, some of the information might also be made public. The AAT can order that information be kept confidential if there is good reason to do so. For more information about privacy and confidentiality at the AAT, see our fact sheet, Privacy and confidentiality at the AAT. It's available on our website or you can ask us to send it to you.
How can I find out more about what will happen?Contact us if you need more information about the AAT's procedures. The AAT's Service Charter sets out the standards of service you can expect from us and how to make a complaint if you are not satisfied with how we deal with your case. It's available on our website or you can ask us to send it to you.
Contact the AATContact us by mail, phone, fax or email. 
Version: July 2009
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