We can review a range of decisions, made by the Commissioner of Taxation (the Commissioner) under the taxation law that relate to small business entities.
“Small business taxation decision” is defined in the Administrative Appeals Tribunal Regulation 2015. “Small business entity” and “taxation law” are defined in the Income Tax Assessment Act 1997.
All small business taxation decisions are handled in the AAT's Small Business Taxation Division (SBT Division) except decisions made under the Tax Agents Services Act 2009 - these decisions can be reviewed in the Taxation and Commercial Division.
In most cases the letter from the Commissioner telling you of its decision should tell you if we can review the decision. You can also check the List of reviewable decisions. In most cases the letter will also identify whether or not the ATO considers you a small business entity. If the Commissioner has decided that you are not a small business entity and you disagree with that decision, you should tell us that when you apply for review (in the section of the AAT application form titled ‘Reasons for the Application’), and when we contact you.
If you are not a small business entity, you can still apply for review of most taxation decisions. However, your review will be done in the Taxation and Commercial Division of the AAT and a different standard fee will apply.
More information about the SBT Division can be found in the AAT’s Practice Direction Review of Small Business Taxation Decisions and Guide to the Small Business Taxation Division.