CH414200 - Charging penalties: appeals: what to do if you receive an appeal (direct tax) or a request for a review (direct and indirect tax)
There is detailed guidance about the process for handling appeals and reviews in the ARTG.
If you receive a request for review, do not delay sending the case to the Legal Group, as delay may affect the review officer’s ability to complete the review within the 45 day turnaround time.
When there is a dispute about a penalty assessment you must inhibit debt management action, see CH414300 and CH407850 .