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Income taxProcedure

Revision by the Commissioner

Asking the Commissioner to revise an order in your favour.

When this applies

An officer's order is wrong and no appeal is pending or still available.

Time limits, fees and sections

ItemRuleSection
Only in your favourThe revision can't be prejudicial to yous.122A(3)
Not availableWhile an appeal is possible or pendings.122A(4)

Step-by-step procedure

The section of law behind each step is shown beside it.

  1. 1
    Check eligibilitys.122A(4)

    Appeal time expired and no appeal pending.

  2. 2
    Applications.122A(1)

    Explain why the order needs revision.

  3. 3
    Orders.122A(2)

    Commissioner revises as appropriate.

Documents to prepare

  • Order
  • Grounds and evidence

Practical tips

  • If appeal time hasn't run out, file an appeal instead
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