There is a new division at the AAT, in operation from 1 March 2019.
The Small Business Taxation Division (SBTD) is one of a range of Government measures designed to make the process to dispute an Australian Taxation Office (ATO) objection decision at the AAT easier, faster and cheaper for small businesses.
SBTD applicants will have a case manager once they have applied to the AAT. They will pay a reduced application fee and, after the hearing process is concluded, decisions will be finalised within 28 days.
We have a new practice direction and guide for small business taxation decisions. Other relevant documents have been updated to include provision for the SBTD.
Find out more about the new SBTD, including how to apply.