If your application does not settle at a conference or a mediation, it will be listed for a hearing usually within four weeks of the conference. The hearing will be before a Tribunal Member. The Tribunal will hear the evidence and make a decision on the merits of your application. After all the evidence has been heard, the Tribunal Member will, in most cases, give his or her decision and reasons. Hearings are usually listed to start at 10am or 2pm.
Tribunal hearings are informal.
You and the representative from the ATO will have an opportunity to tell the Tribunal what the case is about and the evidence that you have. If there are any witnesses they will give their evidence and may be asked questions by the ATO and by the Tribunal. After all the evidence has been given, you and the representative from the ATO will have an opportunity to give a summary of your case. After the hearing the Tribunal will tell you if it is going to make a decision immediately or later after it has had time to consider the evidence further. The Member hearing your case may assist you by asking necessary questions which will help him or her understand your case.