The Australian Taxation Department (ATO) made its independent review service available permanently from April 1, 2021. This service is for small businesses with under $10 million turnover a year undergoing a tax audit.
An independent review gives small businesses more options when the ATO disputes your claims for or payment of:
GST
Income tax
Luxury car tax
Fuel tax credits
Excise
Wine equalisation tax.

While an ATO officer conducts the review, they must not have previously had involvement with your audit. When you disagree with audit findings, it gives you an additional way for achieving a fair outcome of your dispute with the ATO.
When you are Ineligible for an Independent Review
The ATO expects you to meet all your obligations under Australian tax law and to contact the ATO when you have trouble meeting your obligations.
You are ineligible for an independent review when:
You do not complete the consent form for an extension.
You have already received an assessment or amended assessment.
The ATO has concerns you have no intention of paying for a potential assessment after receiving an outcome from an independent review.
Your business is part of a larger group of companies that turnover more than $10 million a year.
The tax audit is for suspected tax evasion or another tax crime.
It is a super guarantee audit.
It is a status-of-worker audit based on information from an employee.
You are also not eligible for an independent review if you failed to:
Reply to attempts made by the audit team to contact you.
Attend meetings with the audit team.
Supply additional documents or information.
Respond to the interim position findings.
Requesting an Independent Review
Your final audit letter will include a written offer for an independent review if you are eligible. It will also include a fact sheet explaining the process. If you want to proceed, you need to reply within 14 days. Your reply must set out clearly what areas of the audit position you disagree with.
The ATO will receive advice of your request and an independent reviewer allocated. The reviewer will get in contact to further discuss the process so you can ask any questions.
Where your request for an independent review is declined, you will receive reasons to tell you why.
So, if you are eligible for the ATO’s independent review service, you will get the opportunity when you receive a final audit letter.