# ATO: Independent review for small businesses locked in



## Jack Malarkey (Jan 11, 2016)

From the Australian Taxation Office's small business newsroom:

https://www.ato.gov.au/Newsroom/sma...endent-review-for-small-businesses-locked-in/
[HEADING=2]Independent review for small businesses locked in[/HEADING]










*8 April 2021*

From 1 April 2021 our independent review service is available permanently 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 and extensive consultation.This means we now provide Australian small businesses with more review options than any other country.

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.

*Find out about:*

Independent review for small businesses with turnover less than $10 million
Options for resolving disputes


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