CH183040 - Dishonest tax agents: file access notice: appeal against a file access notice: document holder is not a tax agent
If a file access notice is issued to a document-holder who is not the tax agent then that person can request a review or appeal against the file access notice on the grounds that it would be unduly onerous to comply with it. See ARTG2100+ for more information on appeal and review rights
Note: The tax agent cannot appeal against a file access notice on the grounds that it is unduly onerous.
The notice of appeal must be given
- in writing to the officer who issued the file access notice, and
- within 30 days of the file access notice being issued.
The notice of appeal must state why complying with the file access notice would be unduly onerous.