This page includes information about the review of taxation and commercial decisions at the AAT, including what applications are allocated to the Taxation & Commercial Division and how we review taxation and commercial decisions.
What applications are allocated to the Taxation & Commercial Division?
The AAT can review a range of tax decisions and decisions that are of a commercial nature.
The Taxation & Commercial Division deals with applications for review of decisions made by the:
- Australian Financial Security Agency
- Australian Securities and Investments Commission
- Australian Prudential Regulation Authority
- Australian Taxation Office
- Companies Auditors and Liquidators Disciplinary Board, and
- Tax Practitioners Board.
A full list of applications allocated to the Taxation & Commercial Division is set out in the Allocation of Business to Divisions of the AAT President’s Direction.
Please note that the concept of a Small Taxation Claims Tribunal (STCT) no longer exists from 1 July 2015. Applications that were in the STCT are now dealt with in the Taxation & Commercial Division. However, the lower application fee that was payable in relation to applications of that kind has been maintained. Find more information about fees here.
While not allocated to the Taxation & Commercial Division, we will use the same procedures to manage applications relating to decisions made under the Airports Act 1996, Civil Aviation Act 1988 and National Health Act 1953 concerning pharmacies as well as decisions of the Australian Aged Care Quality Agency.
Find out more about how to apply for review of a taxation or commercial decision.
How will the AAT review taxation and commercial decisions?
We have developed a practice direction which explains how we review applications about taxation and commercial decisions. While the practice direction sets out the framework for conducting reviews, we recognise that the steps in resolving each application will vary. We will respond flexibly to the needs of the parties in each application.
A review will usually have a number of steps.
- Shortly after an application is lodged, we will allocate it to a Managing Member who will manage the application from start to finish.
- In most cases, the first case event will be a case management directions hearing conducted by the Managing Member. The Managing Member will discuss with you and the decision-maker how your application will proceed through to resolution either by agreement between the parties or by the AAT making a decision.
- We expect you and the decision-maker to communicate with each other before the case management directions hearing takes place. If you are representing yourself, we expect the decision-maker to contact you first. Ideally, you and the decision-maker will agree on a case management strategy for your application.
- In some cases, the first case event we will be a conference. This is an informal, private meeting arranged and facilitated by the AAT where you and the decision-maker can talk about your application and try to reach an agreement without going to a hearing.
- We will send you and the decision-maker a listing notice telling you what your first event is, as well as the date, time and location. We will make directions about what you and the decision-maker need to do and by when.
- In most cases, we will hold a conciliation or mediation during the review process to help you and the decision-maker reach an agreement or narrow the issues in dispute.
- If the application is not resolved by agreement, we will hold a hearing and make a decision.
If you think your application needs to be dealt with urgently, you can request an expedited review. You should make this request when you lodge your application with the AAT or otherwise as soon as possible.
Contact us if you want more information or assistance.