If the amount in dispute is no more than $5000, the appeal can be treated as an appeal to the Small Taxation Claims Tribunal. The jurisdiction of this body is exercised by the Administrative Appeals Tribunal, but there is more emphasis on mediation.

The filing fee is $58, which can be waived in cases of hardship.

The Small Taxation Claims idea came from a parliamentary inquiry in 1994 and was implemented in mid-1997. Outcomes for taxpayers appear to be similar to those produced by the Administrative Appeals Tribunal.