What is a conference?
A conference is an informal, private meeting arranged by the AAT to talk about your case. It is used in most applications and many cases are resolved at this stage.
It will be conducted by an AAT Conference Registrar and attended by::
- you or your representative
- a representative of the Commissioner of Taxation (the Commissioner)
- any other party to the review.
If you want to, you can bring a support person such as a friend or family member.
You can look at the Guide to the Small Business Taxation Division and General Practice Direction for more information about a conference. You can also watch our video guide.
Look at Confidentiality in ADR processes for information about confidentiality in a conference.
When and where will the conference be held?
We will tell you if we decide to hold a conference. It might be held in person at an AAT office, by telephone or by videoconference.
We will write to you with the date, time and location of the conference.
Usually, conferences last about 30 to 45 minutes, but they can last up to an hour or longer.
What happens if I cannot attend the conference?
You should tell us as soon as possible and we might be able to change the date.
If you do not attend the conference and you do not have a good reason, we might dismiss the application.
How can I prepare for the conference?
You do not need a lawyer when you come to the AAT. However if you want legal advice or representation you should arrange this before the conference.
Statement of Issues
If you have a representative, your representative must prepare a Statement of Issues that lists the issues you think are in dispute in the application. The statement must be sent to us and given to the Commissioner's representative at least one working day before the first conference. The Commissioner will also prepare a Statement of Issues and send it to you.
Documents and evidence
You should read through all the documents you have been given, including the T documents.
You, the Commissioner and any other party must think about what other evidence might be relevant to the case and, where possible:
- send it to us and each other before the first conference, or
- make arrangements to obtain that evidence.
What happens at the conference?
The Conference Registrar will help the parties to:
- talk about why the decision was made and define the issues in dispute
- consider any new evidence, and identify any further evidence that will be gathered
- talk about the strengths and weaknesses of each party's case and explore whether an agreed outcome can be reached
- talk about what happens next.
The Conference Registrar might ask or direct you, the Commissioner and any other party to give us more information.
We do not make a final decision at a conference.
What happens if there is an agreed outcome?
If you, the Commissioner and any other party come to an agreement about the decision, the terms of the agreement must be put in writing, signed by all the parties and sent to us. Look at Coming to an agreement for more information about what happens then.
If you are the applicant, you might decide you want to withdraw the application after the conference. Look at Can I withdraw an application? for information about how to do this.
What happens if there is no agreed outcome?
If you do not reach an agreed outcome at the first conference, we might:
If we hold a second conference we will:
- talk about the progress of the review and any new issues
- consider any new evidence
- talk about the strengths of each party's case and try to help you reach an agreed outcome or narrow the issues in dispute
- if an agreed outcome cannot be reached, talk about listing the application for a hearing.