Small Business Independent Resolution Service

Written by: Institute of Certified Bookkeepers

The ATO’s small business independent review service will be offered permanently as a dispute resolution option for eligible small businesses with a turnover less than $10 million.

It provides small businesses an additional opportunity to resolve a dispute with the ATO where they disagree with the audit position related to most income tax and indirect tax obligations.

The transition of this service from pilot to business as usual is consistent with recent recommendations made by the Australian Small Business and Family Enterprise Ombudsman.

Eligible small businesses who have an audit in progress will be offered the opportunity to request an independent review. All independent reviews are completed by an ATO officer who has not previously been involved in the audit, and is from a separate area of the ATO. The review is completed before any assessment, or amended assessment, is issued.

Source: ATO – Independent review for small businesses with turnover less than $10 million

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