Independent audit review for small businesses

From 1 April 2021, the ATO’s independent review service has been made permanently available for eligible small businesses with a turnover less than $10 million. The service provides an additional option to achieve early and fair resolution of an audit dispute.

The service was locked in after a successful pilot period and consultation with the business community. Disputes covered by this service include:

  • income tax
  • GST
  • excise
  • luxury car tax
  • wine equalisation tax
  • fuel tax credits.

All independent reviews are conducted by an ATO officer who has not had
any prior involvement in the audit. Requesting a review does not affect objection rights. Eligible small businesses who have an audit in progress will be offered the opportunity to request an independent review.

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