Do I need to pay an application fee?
How much do I have to pay?
An application fee of $517 is usually payable to lodge an application for review of a small business taxation decision.
When can I pay a lower fee for a review of a tax decision?
A lower application fee of $95 can be paid for a review of the following tax decisions:
- the amount of tax in dispute is less than $5,000
- the Australian Taxation Office (ATO) has refused your request to be released from paying a tax debt, or
- the ATO has refused to extend the time for you to lodge a taxation objection.
If you pay a lower fee because you say the amount of tax in dispute is less than $5,000 but we later find that the amount in dispute is more than $5,000, you will need to pay the difference between the $517 fee and the lower fee.
Can I pay a reduced fee in other circumstances or if I am in financial hardship?
Yes, a reduced fee of $100 can be paid in the following circumstances:
- legal aid has been granted for the review
- you hold a health care card, pensioner concession card, Commonwealth seniors health card or other card that certifies entitlement to Commonwealth health concessions
- you are in prison, immigration detention or otherwise detained in a public institution
- you are under 18 years of age
- you receive Youth Allowance, Austudy or ABSTUDY Centrelink payments
- we decide payment of the application fee would cause you financial hardship.
You need to provide evidence of these circumstances if you want to pay a reduced fee.
To request a fee reduction under financial hardship you must complete the Request for fee reduction form. You should send us this form when you lodge the application.
What if I have more than one application for review?
If the same person (an individual, organisation or other entity) applies for review of more than one decision and we decide that the applications can be dealt with together, we can order that you only have to pay one fee.
If we order that you only have to pay one fee, and different application fees are payable for each of the tax decisions you want us to review, you must usually pay the highest of the application fees. However, if at least one of the fees payable is the $517 fee for review of a small business taxation decision, you will pay one fee of $517.
You can ask us about paying a single fee when you lodge the applications.
When do I pay the fee?
You should pay the fee when you lodge the application. We will not start the review until you pay the fee.
The review might be dismissed if you do not pay the fee within 6 weeks after lodging the application.
How do I pay the fee?
- credit card (MasterCard and Visa only)
- money order
Credit card payments can also be made by phone.
Can I receive a refund?
We will refund:
- the entire application fee if you were not required to pay it
- the difference between the fee you paid and:
- $95, if you were eligible to pay the lower application fee.
- $100, if we decide you can pay the reduced fee.
- the difference between the fee you paid and $100, if the review is decided in your favour.
There is no refund if you paid the lower application fee or the reduced fee.