Australian Administrative Appeals Tribunal (Taxation Division)

The Australian Administrative Appeals Tribunal (AAT) Taxation Division is a specialized body that reviews decisions made by the Australian Taxation Office (ATO) regarding tax issues. If a taxpayer disagrees with an ATO decision—such as assessments, penalties, or refunds—they can appeal to the AAT. The tribunal examines the evidence and decides whether to uphold, alter, or set aside the original decision. It provides a more informal and quicker process compared to a court, helping taxpayers resolve disputes fairly and efficiently while ensuring tax laws are applied correctly.