This Commissioner’s Policy Statement gives guidance on the reviews and appeals process under the ACNC Act. The Commissioner has powers under the ACNC Act to make decisions affecting charities and their Responsible Persons. These powers are delegated to the two Assistant Commissioners, who have in turn authorised officers to make decisions on their behalf. There is a formal reviews and appeals process for certain decisions (Part 7-2). These decisions must be internally reviewed by another ACNC officer, before an applicant may apply for review by the Administrative Appeals Tribunal (AAT) and/or appeal to a court. Other decisions may be directly appealed to a court for judicial review.