Is there a time limit for applying?
Yes. You can check the letter from the Commissioner of Taxation (the Commissioner) to find out what the time limit is to lodge an application for review.
The time limit to apply for a review of most decisions made by the ATO is 60 days after you receive notice of the decision. Some other types of decisions may have a shorter time limit. The decision letter will usually tell you this.
What can I do if the time limit has expired?
You can apply to us to extend the time to lodge your application. You must apply in writing and include reasons why the application is late. You can do this:
Check our contact details to lodge the application at one of our registries, or send the application by post, email or fax.
What happens after you apply for an extension of time?
We will send a copy of your extension application to the Commissioner of Taxation and any other party. They have 14 days to tell us if they oppose the application.
If they do not oppose the application, we will generally make a decision without holding a hearing. If they oppose the application, we will usually hold a hearing before deciding the application. The hearing might be by telephone or in person at the AAT's offices.
We will only start the review if we decide to extend the time limit.