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Reviewable decisions - administrative appeals

Reviewable decisions - administrative appeals

A ‘reviewable decision’ is a decision made by the TPB under the tax agent services legislation, which states that the decision is reviewable by the Administrative Appeals Tribunal (AAT). Section 70-10 of the Tax Agent Services Act 2009 outlines which areas are subject to administrative review.

Applications can be made to the AAT to review the decisions listed below.

 Registration

  • Rejecting an application for registration, including renewal of registration.
  • Specifying a condition of registration.
  • Refusing to vary a condition of registration.
  • Not allowing a shorter period for making a renewal application.
  • Determining a period that an application for registration may not be made.
  • Extending the period of time for an investigation to be completed.
  • Making an order or specifying a time period about an order.
  • Suspending registration (including a decision about the length of a suspension).
  • Terminating, or not terminating registration.

 Recognition as a professional association

  • Refusing to recognise an organisation as a recognised tax agent association, a recognised BAS agent association or a recognised tax (financial) adviser association.
  • Terminating the recognition of a recognised tax agent association, a recognised BAS agent association or a recognised tax (financial) adviser association.

Seeking a review of a reviewable decision

Generally, anyone affected by a reviewable decision may seek a review of the decision by the AAT under the Administrative Appeals Tribunal Act 1975.

Applications for review must be made in the proper form and are generally required to be lodged within 28 days of receipt of the relevant decision.

For more information about your review rights or the review process, refer to the AAT’s website at www.aat.gov.au

Last modified: 25 November 2015