Excise guidelines for duty free shops
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10 REVIEWS & OBJECTIONS
10.1 PURPOSE
This chapter deals with:
- the types of review you can ask for
- what decisions you can object to
- how to request an informal review
- how to lodge an objection, and
- how to request an external review.
10.2 INTRODUCTION
We will provide you with a clear explanation of any decision we make about your excise affairs. If you need more information about our decisions, contact us using the details we provide when we advise you of our decision.
If you're not satisfied with a decision we've made, you can ask for it to be reviewed by:
Where there is more than one review option, we will explain how these differ. For example, some reviews look at questions of law and others involve checking that we followed the correct process in reaching our decision. Which review option is best will depend on your situation.
10.3 POLICY AND PRACTICE
10.3.1 WHAT ARE INFORMAL REVIEWS?
Under the Taxpayers' Charter, you can seek an informal (internal) review where you believe that we have made a mistake, not complied with the law, or interpreted or applied the law incorrectly.
Your dissatisfaction with our decision may be treated as an informal review, both prior to or after receiving notification of the decision in writing.
An informal review does not waive or defer your rights to object to the decision.
However, if you choose to pursue an informal review, awaiting the outcome of the informal review may prejudice your right to object to the decision and, ultimately, your right for external review. For example, the time allowed to lodge an objection may have expired by the time an informal review is finalised.
| This is particularly crucial if the original decision attracts only a 60-day objection period. |
10.3.2 CAN I OBJECT AGAINST ANY DECISION?
No, you can only lodge an objection against those decisions contained in sections 39Q and 162C of the Excise Act and regulation 247 of the Excise Regulations 1925. These include decisions:
- made under the licensing provisions of the Excise Act
[206]
such as:
- refusal to grant a licence
- imposing and varying conditions on a licence, or
- suspension, cancellation or refusal to renew a licence
- to demand an amount in relation to goods not satisfactorily accounted for [207]
- relating to a remission of duty, [208] or
- in relation to a duty free shop permission to sell to a relevant traveller. [209]
However, if you informally ask us to review a decision we will try to resolve any problems as quickly as possible. If we have made a mistake, we want to fix it at the least cost to both of us.
10.3.3 WHEN CAN I SEEK AN EXTERNAL REVIEW?
For decisions in relation to an objection, or where there is no right of objection, you may be able to apply to the Federal Court or Federal Magistrates Court under the Administrative Decisions (Judicial Review) Act 1977 (ADJR Act).
10.4 PROCEDURES
10.4.1 HOW DO I REQUEST AN INFORMAL REVIEW?
To request an informal review, use the contact details we provide to contact the person or area of the Tax Office handling your case. The review will be conducted by a tax officer who was not involved in making the original decision.
We will advise you of the outcome of our review within 28 days of receiving all the information we need. If we cannot finalise the review within 28 days or we need more information from you, we will contact you within 14 days to obtain the information we need or negotiate an extended reply date.
10.4.2 HOW DO I LODGE AN OBJECTION?
You can lodge an objection by completing an objection form or writing your own objection document. Your objection must:
- be in writing
- lodged within 60 days after you receive the notice of the decision, and
- set out a full and detailed account of the grounds for the objection. [210]
If you are a registered user you can lodge your objection through the business portal at www.bp.ato.gov.au .
You can also lodge your objection:
- by faxing it to 1300 650 128
- by e-mailing it to ExcAdvice@ato.gov.au
- in person, at your nearest Tax Office, or
- by posting it to
Australian Taxation Office
PO Box 3001
PENRITH NSW 2740
If you do not lodge your objection within 60 days we will not consider your objection, unless you provide the reasons for late lodgment. We will consider these reasons before continuing with the objection process.
If we refuse additional time to lodge an objection, you may have this decision reviewed by the Administrative Appeals Tribunal (AAT).
We will make a decision about your objection within 56 days of receiving all the necessary information. If we need more information or we cannot make a decision within 56 days, we will contact you within 14 days to obtain the information we need or to negotiate an extended reply date.
If you are dissatisfied with the objection decision, there are further review rights available to you. You can:
- apply to the AAT for a review of the decision, or
- appeal against the decision to the Federal Court.
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| To obtain a copy of our objection forms and for more information about how to lodge an objection, refer to How to lodge an objection on our website at www.ato.gov.au |
For more information about what to do if you believe your legal rights or the standards outlined in the Taxpayers' Charter have not been met, refer to If you're not satisfied (NAT 2556).
10.4.3 HOW DO I REQUEST AN EXTERNAL REVIEW?
We suggest you obtain legal advice if you are considering using external review options provided by the AAT or Federal Court.
10.4.4 WHAT DO I DO IF I NEED MORE INFORMATION?
If you need more information on reviews and objections contact us as follows:
- phone 1300 137 295
- fax (03) 9285 1168 , or
- write to us at
Australian Taxation Office
PO Box 3001
PENRITH NSW 2740
We will ordinarily respond to written information requests within 28 days. If we cannot respond within 28 days, we will contact you within 14 days to obtain more information or negotiate an extended response date.
10.5 LEGISLATION (quick reference guide)
In this chapter we have referred to the following legislation:
10.5.1 Excise Act 1901Section 39Q - Review of decisions
Section 61A - Permission to move goods that are subject to CEO's control
Section 162C - Review of decisions
10.5.2 Excise Regulations 1925Regulation 247 - Review of decisions
10.5.3 Taxation Administration Act 1953Section 14ZU - How taxation objections are to be made
Part IVC - Taxation objections, reviews and appeals
| Date: | Version: | |
| You are here | 1 July 2006 | Original document |
| 1 July 2015 | Updated document | |
| 7 January 2022 | Updated document | |
| 1 July 2024 | Current document |
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