From 1 July 2025, most application fees for seeking a review of a decision will increase. These changes apply across various types of matters, including taxation, migration, and appeals.

Key Fee Changes:

• Standard Application Fee
  For decisions not otherwise specified, the standard application fee will increase to $1,148.
• Small Business Taxation Decisions
  Applications to review decisions relating to small business taxation will increase to $616.
• Minor Tax Disputes and Time Extension Refusals
  Where the amount of tax in dispute is less than $5,000, or the Commissioner has refused a request for more time to lodge an objection, the application fee will be $114.
• Migration Decisions (excluding protection visas)
  The fee for reviewing a migration decision—excluding protection-related matters—will rise to $3,580.
  A 50% reduction may be available in cases of financial hardship.
• Protection Visa Decisions
  The fee to review a protection visa decision will increase to $2,203.
  This fee generally only applies if the application is not successful.
• Guidance and Appeals Panel Reviews
  Applications for review by the Guidance and Appeals Panel will also increase to $1,148.