From 1 April 2021, the ATO’s independent review service has been made permanently available for eligible small businesses with a turnover less than $10 million. The service provides an additional option to achieve early and fair resolution of an audit dispute.
The service was locked in after a successful pilot period and consultation with the business community. Disputes covered by this service include:
- income tax
- luxury car tax
- wine equalisation tax
- fuel tax credits.
All independent reviews are conducted by an ATO officer who has not had any prior involvement in the audit. Requesting a review does not affect objection rights. Eligible small businesses who have an audit in progress will be offered the opportunity to request an independent review.