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Administrative Law

Some examples of a decision that may warrant a challenge are: 

  • When the ATO exercises its compulsory access powers under sections 353-10(1), 353-10(2) of Schedule 1 to the Taxation Administration Act 1953or section 264A of the Income Tax Assessment Act

  • When the ATO exercises a power or discretion to reduce penalties and charges for late lodgment 

  • If the ATO declines to give a private ruling 

  • If the ATO refuses additional time to lodge after a formal application has been submitted

  • If the ATO refuses to defer time to lodge or permit a tax related liability to be paid by instalments 

If you have been adversely impacted by an administrative decision, then you should obtain legal advice about your right to have that decision independently reviewed or challenged.    

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