Explain when a taxpayer can involve the AAT in their tax matters

As a general rule, if a taxpayer wants to correct a mistake or omission that they have made on their tax return, they use the amendment process and if they want to dispute the facts or the law they use the objection process. A taxpayer who is dissatisfied with an assessment, amended assessment or other taxation decision, such as a Private Ruling issued by the ATO, may challenge that decision in accordance with Part IVC of the Taxation Administration Act (TAA) as per 5.14ZL to s.14ZZS. Objections are not confined to assessments. An objection can be lodged against any of the following ATO decisions (Taxation Decisions): Assessments and amended assessments (including income tax, franking account, fringe benefits, some penalties, shortfall interest charge, superannuateon contributions surcharge, termination payments surcharge); Foreign tax credits or a double tax agreement; Private rulings; and, Other ATO decisions specifically relating to the taxpayer (e.g. remission of penalties and PAYG)