Review rights in relation to remediation directions

A trustee to whom a rectification or education order has been issued has the right to request the ATO to vary the direction, query whether 'variation’ includes a request to cancel or withdraw the direction.  The onus is on the trustee to seek the variation and to provide reasons for the variation.  Any request must be made before the specified date of completion of the direction has been reached.

The ATO has 28 days in which to consider the request.  If the ATO has not made a decision in relation to the request by the end of the 28-day period, the request is treated as being declined.  While the decision of the ATO is pending on the request, the period for completing will be extended for that period up to a maximum of 28 days.

If the trustee/director objects to the imposition of a direction and seeks its cancellation (rather than variation) they will need to exercise their administrative law rights and refer the decision to issue the direction to the Administrative Appeals Tribunal.