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Changes to AAT

October 28th, 2024

The Administrative Appeals Tribunal (AAT) was originally established in 1976 and provides independent merits review of a wide range of administrative decisions made under the laws of the Commonwealth of Australia.

The AAT has traditionally been the first course of action for companies seeking to raise tax disputes, offering a relatively lower-cost method compared to higher Courts.

Since the introduction of the R&D Tax Incentive for FY12 claims, several R&D matters have been heard by AAT, including:

However, as part of the Government’s reforms to Australia’s system of administrative review announced last year, the Administrative Review Tribunal (“ART”) commenced on 14 October 2024, replacing the AAT. The jurisdiction of the ART remains the same as the AAT, meaning entities can now apply to the ART for a review instead of the AAT.

Any matters that were before the AAT prior to 14 October 2024 will automatically be transitioned to the ART. Importantly, AAT decisions finalised before 14 October 2024 will not be reconsidered by the ART.

With the overhaul of the AAT system, the Government hopes for a more streamlined processes and potentially quicker resolutions for companies involved in administrative reviews.

For further information, you can visit the Attorney-General’s Department website.

 

Please get in touch with our office if you require assistance, would like to speak to someone about a potential claim, or check out our website for more information.

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