How we conduct and manage litigation
Litigation is the process of taking legal action.
We strive to finalise all disputes in a fair and timely manner consistent with the law, using dispute resolution techniques to minimise litigation and related costs. Our officers have the same professional and ethical obligations as any other legal practitioner.
We will operate as the solicitor on the record in certain cases. A solicitor on the record, in relation to any party to proceedings, means the solicitor who is, for the time being, named as the party’s legal representative in the documentation for the proceedings.
Find out more about our obligations as a model litigant, including how to lodge a complaint.
External options following your objection
You have the right under tax law to go to the Administrative Appeals Tribunal (AAT)External Link or Federal Court to challenge some of our decisions.
In most cases, you must lodge an objection and be dissatisfied with the outcome before seeking an external review.
You will:
- be expected to prove your claims with evidence in a tribunal or court review
- need to prove the decision should not have been made or should have been made differently
- need to show what you believe the correct assessment should be.
Before you go to the AAT, you can also reach out to the Australian Small Business and Family Enterprise Ombudsman’s Tax Concierge ServiceExternal Link to help you navigate the AAT process.
Small business litigation funding
If you're self-represented in the Small Business Taxation Division of the Administrative Appeals Tribunal (SBTD AAT), and we engage external legal representation, we’ll cover reasonable costs for you to engage an equivalent level of legal representation to act on your behalf in the SBTD AAT.
This is called small business litigation funding.
The Australian Small Business and Family Enterprise Ombudsman’s Tax Concierge ServiceExternal Link can also provide assistance.
Test case litigation program
If your case may help clarify the law and provide legal precedent on a matter affecting a significant section of the public, our test case litigation program may provide financial assistance.
Inspector-General of Taxation and Taxation Ombudsman (IGTO)
If you have a complaint about our administration that you have been unable to resolve with us, you may wish to approach the Inspector-General of Taxation and Taxation Ombudsman (IGTO). This is additional to your rights to have our actions reviewed by the courts. The IGTO provides independent assurance that taxation administration laws are operating effectively and consistently.