Merit Review

'Merits review' is when a reviewer re-makes the decision under review.

Oli & Associates will facilitate you in the merit review process by providing excellent consultation services and help you prepare for the same.

How does the Merit Review work?

  • For example, in Australia, if the Commissioner of Taxation assesses your taxable income at $100,000 and disallows an objection against that assessment, you can apply to the Administrative Appeals Tribunal ('AAT') for merits review.
  • The AAT can decide for itself, based on any evidence before it, what your taxable income should be (whether that it higher or lower).
  • Merits review is distinguished from 'judicial review', where the reviewer (usually a court) can only overturn the decision under review if it was invalid (not merely wrong).
  • Judicial review checks that the original decision-maker applied the right principles and applied them rationally to the evidence available at the time.
  • The key distinction is that, under judicial review, the reviewer must accept the original decision-maker's conclusions on questions of fact and the original decision-maker's exercise of a discretion.
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