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