The decisions of by Australia

Australia

Australia , officially the Commonwealth of Australia, is a country in the Southern Hemisphere comprising the mainland of the Australian continent, the island of Tasmania, and numerous smaller islands in the Indian and Pacific Oceans. It is the world's sixth-largest country by total area...

's Commissioner of Taxation broadly fall into two categories: reviewable and non-reviewable. Reviewable decisions may be objected against first through an administrative process.

Process

A taxpayer objects to a decision and this is first reviewed by an officer of the Australian Taxation Office

Australian Taxation Office

The Australian Taxation Office is an Australian Government statutory agency and the principal revenue collection body for the Australian Government. The ATO has responsibility for administering the Australian federal taxation system and superannuation legislation...

. The objection is either allowed, in which case the taxpayer has generally won, or it is disallowed, in which case the taxpayer can object to the disallowance. If the taxpayer objects to a disallowance, the same process takes place but with a member of the Administrative Appeals Tribunal

Administrative Appeals Tribunal

The Administrative Appeals Tribunal is an Australian tribunal which provides for quasi-judicial review of administrative decisions by the Australian federal government. It is not a court and not part of the Australian court hierarchy, however its decisions are subject to review by the Federal...

 instead of a taxation officer. Following a disallowance at the Administrative Appeals Tribunal, the taxpayer can then object to the Federal Court of Australia

Federal Court of Australia

The Federal Court of Australia is an Australian superior court of record which has jurisdiction to deal with most civil disputes governed by federal law , along with some summary criminal matters. Cases are heard at first instance by single Judges...

.