27 June 2019
Like any taxpayer, a small business may disagree with our decision, leading to an objection or dispute.
When this happens, we have a range of services to support you including:
- Dispute Assist – supporting unrepresented small businesses affected by significant or exceptional personal circumstances.
- In-house facilitation – a mediation service where professionally trained, independent ATO facilitators assist small businesses resolve disputes.
For those still dissatisfied, the Australian Small Business and Family Enterprise Ombudsman (ASBFEO) offers a concierge service to help small businesses decide if an application to the Administrative Appeals Tribunal (AAT) is appropriate. This service provides ongoing support and guidance through the AAT process and subsidised legal advice about lodging an application.
The new Small Business Taxation Division (SBTD) at the AAT provides a review process specifically for disputes relating to small businesses. Designed to make the dispute process easier, faster and cheaper, applicants are assigned a case manager and pay a reduced application fee.
Where the ATO uses an external lawyer in the SBTD, they will pay the reasonable costs of equivalent legal representation for the applicant.
Find out about:
We have a range of services to help you with an objection or dispute See the full article at the ATO website