Applying to the AAT

When can the Small Taxation Claims Tribunal and the Administrative Appeals Tribunal help?

What is the Small Taxation Claims Tribunal?

The Small Taxation Claims Tribunal (STCT) is a Tribunal set up within the Taxation Division of the Administrative Appeals Tribunal (AAT).

The STCT provides informal and inexpensive review of small taxation disputes. The STCT can review:

1. All objection decisions by the Commissioner of Taxation where the amount of tax in dispute is less than $5,000.
2. Decisions of the Tax Office refusing a request for an extension of time within which to make a taxation objection; and/or
3. Objection decisions by the Commissioner of Taxation refusing an individual taxpayer's request to be released from paying an amount of tax (regardless of the amount involved).

What can the STCT do?

The STCT can make a variety of decisions about an application:

• it may agree with you and make a new decision in your favour;
• it may agree with the Tax Office and affirm the original decision. This means that the original decision stands;
• it may decide to send the matter back to the Tax Office directing them to reconsider their original decision; or
• it may vary the original decision by changing a part of it.

How can I apply?

You can fill out an application form which is available from the Tribunal's offices or on our web site but you can not lodge the application form via the Internet.

When you are challenging an objection decision, you must state the amount of tax in dispute on the application form for the matter to be reviewed by the STCT.

If you cannot get a copy of the application form, you may write a letter setting out the following:

• your name, address and date of birth;
• the branch of the Tax Office where the decision was made;
• the date of the decision;
• brief reasons why the decision needs to be reviewed; and
• the amount of tax in dispute.

You should send the STCT a copy of the decision you want reviewed.

The application can be sent to the Small Taxation Claims Tribunal at GPO Box 9955 in your capital city.

Is there a fee?

There is a non-refundable fee of $68. You can apply to have the fee waived if you believe you cannot afford to pay it. The Request to Waive Application Fee Form is available for viewing in either a PDF version or RTF version. More information is available from the Information about application fees page.

If you make more than one application that can be conveniently be heard together, only one fee is payable.

If you have applications before both the STCT and the Taxation Appeals Division of the AAT, the applications may be dealt with together. The standard application fee of $682 will apply.

When should I make an application?

An application to the STCT must be made within 60 days of receiving a copy of the decision from the Tax Office.

If you want to make an application but the time limit has expired, you will need to apply for an extension of time. You must complete the relevant form (Application for Extension of Time, PDF version or RTF version) and include reasons why you were not able to lodge the application within the time limit. Staff in the Tribunal's office will provide you with a copy of the form.

What happens after I send in my application?

In a few days you will receive a letter from the STCT which tells you that the application has been received. You will also receive further information about what happens next. In most cases a conference will be held within 1 month of receiving your application.

About 2 weeks after the STCT receives your application you will receive in the mail a set of papers which have been put together by the Tax Office. These papers are referred to as the "Section 37 documents" or the "T (for Tribunal) documents". They are a copy of all the papers the Tax Office relied upon when it made its decision. You must read these documents and bring them to the conference with you.

What is a conference?

A conference gives you a chance to talk to the people from the Tax Office about why you think the decision is wrong. The Conference will be conducted by a Tribunal Member or Conference Registrar.

You will receive more information about conferences and hearings after you send in your application.

Privacy and confidentiality?

The Tribunal collects personal information to process your application and conduct a review of the decision. Generally, you and the Tax Office and any representatives will be permitted to access, and make copies of, all parts of the Tribunal file, including personal information.

The public may also access some of the personal information held by the Tribunal. The Tribunal maintains a public register of applications. On request, the Tribunal may disclose basic information about an application including the names of the parties to an application and how the application was finalised including any decision made by the Tribunal.

The Tribunal's hearings are generally held in public. Records of evidence given orally at a hearing or documents which are exhibited at a hearing may be examined by members of the public. Written decisions of the Tribunal are generally made publicly available, including on the internet.

Otherwise, personal information provided to the Tribunal about an individual is confidential and cannot be disclosed to a person who is not a party to the proceeding without that individual's consent. Whilst personal information may not unreasonably be disclosed, other parts of a file may be released to the public under the Freedom of Information Act 1982. There are also privacy laws that protect the release of a person's tax file number.

Where there is good reason to do so, the Tribunal can order that documents or the identity of a party be kept confidential, that a hearing be held in private, or that a decision and reasons for that decision not be published. You can ask for further information about how to make an application for a confidentiality order at the Tribunal's office.

Further information

For more information please call the STCT's office in your capital city on 1300 366 700. If you have a hearing or speech impairment, the AAT has services you can use. TTY users can phone 133 677 then ask for 1300 366 700. Speak and Listen (speech-to-speech relay) users can phone 1300 555 727 then ask for 1300 366 700. Internet relay users can connect to the National Relay Service (see www.relayservice.com.au for details) and then ask for 1300 366 700.