ARTG4860 - Review of direct and indirect taxes decisions: Conclusion of the review: Can the customer ask for a second review
A customer is only entitled to have their decision or assessment reviewed once.
If they are not satisfied with that decision they may appeal to the tribunal, see ARTG8000 onwards.
»Ê¹ÚÌåÓýappre is no legal basis to carry out a second review even if new information is provided by the customer.
- If new information is provided during the review process see ARTG4630.
- If new information is provided after the review has concluded see ARTG8450.