Objection and review process

You have the right to object to an assessment or decision that affects your liability.

Time limit to object

Lodge an objection within 60 days after the date on which the assessment is issued or notice of the decision is given to you.

This period can be extended in certain circumstances. Apply in writing within 12 months after the date the objection was to have been lodged, providing full details of the reason why you are asking for an extension.

Lodge an objection

An objection must

  • be in writing
  • set out detailed grounds that demonstrate that the legislation has been incorrectly applied in your particular circumstances, and not merely that you disagree with the policy of the legislation
  • be lodged in person, by mail or by our online enquiry facility.

Decision process

When we receive an objection we will

  • consider the grounds of objection and request further information, if required
  • decide whether to allow (in full or in part) or disallow the objection
  • where an objection is disallowed or only partly allowed, provide written reasons for the decision
  • where appropriate, issue a reassessment.

We aim to determine 65 per cent of objections within the minimum 90 day decision making period irrespective of any statutory extensions to that period.

You must pay your assessment

Lodging an objection does not defer or suspend your obligation to pay the tax by the due date shown on an assessment notice.

Apply in writing for an extension of time to pay if you would like the payment date extended.  See Revenue Ruling TAA/FHOG 1 'Payment Arrangements'.

If the decision on an objection means that you have made an overpayment of tax, the overpaid amount will be refunded with interest (where applicable).

If you disagree with the outcome of an objection

If you are dissatisfied with the outcome of an objection, apply to the State Administrative Tribunal for a review of the decision within 60 days after the notice of the objection decision is given to you.

Page reviewed 19 September 2019