Discontinuation of large market independent review (turnover over $250m)
Following a review of the ATO independent review services, the ATO discontinued offering Large Market Independent Review from 1 October 2026. The ATO is committed to efficient dispute resolution for large businesses and continues to focus on offering effective options for large market taxpayers. You can still use other dispute resolution options. For example, you can still lodge an objection if you disagree with the outcome of the audit.
The ATO is contacting impacted taxpayers. Large market taxpayers with current audits can contact their audit case officer.