Skip to main content
the leading association for accounting technicians in Australia
IPA member login
Board of Directors
Constitution, ByLaws & Code of Ethics
Member Complaints and Discipline
What is a Bookkeeper?
What is a BAS Agent?
What is an Accounting Technician?
Industry / Association Contacts
Find a Bookkeeper
Online Membership Application
Membership Application Price
Discussion Group Meetings
How To Advance
2019 Member Survey results
CPD - Other
Diploma of Payroll Services
BAS and Payroll Course
Cert IV Accounting & Bookkeeping
Cert IV New Small Business
Non Accredited Courses
The CFO for Small Business
Grow to the Cloud
Commercial and Taxation Law
e-News & Views
ATO Small Business Independent Review Service
Eligible small businesses with a turnover of less than $10 million can now access the independent review service where there is a dispute or disagreement about an ATO audit result.
Disputes about income tax, GST, excise, LCT, WET and FTC can be addressed using this service. The service does not handle disputes about superannuation, FBT, fraud or interest.
This service provides an objective option to resolve a dispute about an audit result, in addition to the existing ATO in-house facilitation services. The independent reviewer is an officer from another part of the ATO who was not involved in the initial audit.
If a business is eligible, the ATO will notify the business of the opportunity to request an independent review before their final audit assessment is issued. In the independent review, a technical officer reviews the facts and technical merits of the audit result.
ATO – Independent review for small businesses