ATO Services
AAT Tax Appeals
If the ATO has disallowed your objection, the Administrative Appeals Tribunal (AAT) offers an independent merits review of the decision. The AAT process is separate from the courts and can result in the ATO decision being varied or set aside entirely.
⚠ You must apply to the AAT within 60 days of receiving the ATO's objection decision. Missing this deadline may require a special extension application — act now.
Does This Sound Like You?
Common situations we help with.
The ATO disallowed your objection
You lodged an objection and the ATO knocked it back — fully or in part. You believe the ATO is wrong and want someone independent to review the decision.
Your accountant's objection didn't succeed
Your accountant handled the objection but it was unsuccessful. You now need a tax lawyer to take the matter to the next level — the AAT.
The amount in dispute is significant
The tax debt the ATO is asserting is large enough that pursuing an AAT appeal is clearly worth it — but you're not sure where to start or what your prospects are.
The 60-day deadline is approaching
You received the ATO's objection decision recently and the 60-day window to apply to the AAT is running. You need to move quickly before it closes.
You want a review — not a court battle
You've heard the Federal Court is expensive and formal. The AAT offers independent review in a less adversarial setting — and many matters settle before any hearing.
You're not sure what your options are
The ATO has disallowed your objection but you don't fully understand whether the AAT, Federal Court, or negotiation is the right next step for your specific situation.
How It Works
Independent review of the ATO's decision.
Describe the ATO decision you are challenging and the outcome of your objection. A tax lawyer will assess your appeal prospects and guide you through the AAT process.
Submit Your AAT Appeal RequestSubmit your request
Provide details of the ATO decision, your objection, and the ATO's objection decision. Mention the date of the objection decision.
Appeal prospects assessed
A tax lawyer reviews the matter and advises on the prospects of success at the AAT, the likely timeline, and the most cost-effective approach.
AAT application prepared
The AAT application is prepared and filed within the required timeframe. Representation through the ADR and hearing process is provided as needed.
60 Days
to apply to the AAT after an objection is disallowed — missing this deadline can be fatal to your appeal
All 8 States
AAT tax appeal requests matched to specialist tax lawyers across every state and territory
Free
Initial consultation — understand your appeal prospects and the process before committing to anything
Many Settle
A significant proportion of AAT tax matters resolve before a formal hearing through ADR — avoiding the cost and risk of a full proceeding
Before You Apply
Practical questions about the AAT process.
How long does an AAT tax appeal take? +
Timelines vary significantly depending on the complexity of the matter. Simple disputes can resolve through ADR within a few months of filing. More complex matters proceeding to a full hearing may take 12–24 months. Many matters settle at or before the ADR conference stage — which is typically scheduled within 3–6 months of the AAT application being lodged.
Do I need a lawyer or can I represent myself at the AAT? +
You can appear at the AAT without a lawyer, but the ATO will be represented by experienced legal officers. Self-represented taxpayers are at a significant disadvantage — particularly when it comes to identifying the strongest legal grounds, managing the evidence, and negotiating with ATO lawyers during the ADR process. For any meaningful amount in dispute, legal representation is strongly advisable.
Can I introduce new evidence at the AAT that wasn't in my objection? +
Yes — this is one of the key advantages of the AAT over simply relying on the objection process. Because the AAT conducts a fresh merits review, you can introduce documents, expert reports, and witness evidence that was not before the ATO when it made its decision. This gives you the opportunity to strengthen your case significantly compared to what was presented in the objection.
What happens at an AAT conciliation conference? +
A conciliation conference is an informal, without-prejudice meeting facilitated by an AAT member where you and the ATO discuss the dispute and explore settlement. It is not a hearing — nothing said at conciliation can be used against you at a later hearing if the matter does not settle. Many tax disputes resolve at this stage, with the ATO varying or conceding the assessment rather than proceeding to a full hearing.
Can the ATO appeal if I win at the AAT? +
Yes — the ATO can appeal an AAT decision to the Federal Court, but only on a question of law (not on the facts). Appeals by the ATO to the Federal Court are relatively uncommon in straightforward factual disputes. Your lawyer can advise on the risk of ATO appeal in your specific circumstances.
What is the AAT filing fee for tax appeals? +
The current AAT filing fee for taxation matters is approximately $914 for standard applications. Reduced fees apply in some cases for individuals and small businesses. Fee waivers are also available in cases of financial hardship. This filing fee is separate from any legal costs — your lawyer can advise on total expected costs when assessing your matter.
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