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Taxation and commercial

We can review a range of tax decisions made by the:

  • Australian Taxation Office (ATO)
  • Australian Charities and Not-for-profits Commission
  • Australian Financial Security Agency
  • Australian Prudential Regulation Authority
  • Australian Securities and Investments Commission
  • Companies Auditors Disciplinary Board
  • Tax Practitioners Board.

Most of these reviews are done in the Taxation and Commercial Division of the AAT.

Small business taxation

If you are a small business entity, we can review your decision in the Small Business Taxation Division.  The SBT Division has been established to provide a cost-effective review process that is accessible to small businesses and tailored to achieve resolution at the earliest opportunity in an individual case.

In most cases the letter from the ATO telling you of its decision should tell you if we can review decision and may identify whether or not the ATO considers you are a small business entity.  If you are not a small business entity, your review will be done in the Taxation and Commercial Division.