Appealing a decision
You can appeal to the Federal Court:
- to review our decision on your objection
- if you disagree with a decision of the Administrative Review Tribunal (ART) on the basis of a question of law, rather than a disagreement about the facts.
Your appeal must be:
- in writing
- lodged within 60 days of the date of the notice advising you of our decision on your objection
- lodged within 28 days of the date of an ART decision.
After you file an appeal with the Federal Court, we'll send you a statement that sets out the facts, the issues and our contentions. We'll also send you a copy of our documents relevant to the case.
You can appear in court in person or be represented by a legal practitioner.
Court powers
Under the Administrative Decisions (Judicial Review) Act 1977, the Federal Circuit and Family Court of AustraliaExternal Link and the Federal Court of AustraliaExternal Link have the power to review many of our decisions.
Decisions that can be reviewed under the Act include our decisions on:
- applications for additional or deferring time to lodge
- penalties and charges for lodging or paying late
- permitting payments by instalments.
The courts can set aside the decision and refer the case back to us for further consideration. They can also look into a case if we have failed to make a decision, and direct us to make a decision.
Requests for reviews under the Act must be lodged within 28 days of the date of when you were given our decision.
Fees
Court proceedings are more formal and costly than tribunal hearings. Your case may involve a variety of fees. If your appeal is unsuccessful, you may also have to pay our legal costs.
Further action
If you're dissatisfied with the decision of a single judge of the Federal Court, you have the right to appeal to the Full Court of the Federal Court of Australia.
If you're still dissatisfied after a Full Court decision, you may be able to appeal to the High Court of Australia, but only with permission from the High Court.
Decision impact statements
A decision impact statement (DIS) advises the community of our view on the implications of a particular court or tribunal decision. The statement provides information for taxpayers and advisers, and includes:
- details of the case
- a brief summary of facts
- issues decided by the court or tribunal
- relevant legislation and case law
- relevant rulings and determinations
- our view of the decision and administrative treatment
- implications on current public rulings, determinations and law administration practice statements.
Usually a DIS will not be published until all appeals have ended and there’s a final decision. In some circumstances we will publish an interim DIS.