Check if you’re eligible
You can object to tax assessments and many other decisions we make if:
- the decision is something you can object to
- you lodge the objection within the time limit.
The information you receive, whether it's a letter, email, or notice, should explain your rights to review. If it doesn’t mention your right to object, you might not be able to object.
If you are a deregistered company or in liquidation, you need to consider whether you still have the legal right to object. A liquidator may need to object on behalf of your company.
Check the time limit
You need to lodge your objection within the time limit. This varies from 60 days to 4 years, depending on what you’re objecting to.
Generally, the time starts from the date our assessment, notice of decision, ruling, demand or other correspondence was given to you or your representative – which is currently 7 business days from the date it was issued through Australia Post.
Extension of time to object
If you're outside the time limit, you can ask for an extension of time by including a written request with your objection.
We’ll let you know in writing if we accept your request for an extension of time. If we:
- accept, we will consider your objection
- refuse, we will explain your right to review our decision.
What you can object to, and the time limits
You can object to many decisions we make, as long as you lodge within the specified time limits.
- Income tax
- Goods and services tax (GST), fuel tax credits, wine equalisation tax (WET) and luxury car tax (LCT)
- Superannuation
- Penalties and interest
- Australian business numbers (ABNs)
- Excise
- Fringe benefits tax (FBT)
- Fuel schemes
- Offshore Petroleum Levy
- Private rulings
- Resource rent taxes (petroleum and minerals)
- Single Touch Payroll (STP)
You can object to | How long you have |
|---|---|
Assessments | 4 years and one day from the date you were given the assessment. |
Amended assessments | 60 days from the date you were given the amended assessment, or 4 years from the date you were given the original assessment, whichever is later. |
Failures to make an assessment | 60 days, starting 30 days after the date you gave notice requesting an assessment. |
Decisions to retain refunds | Your objection period starts 75 days after you lodge your activity statement and ends when you receive an amended assessment. If we ask you to provide additional information, we will extend the objection period for the time you take. |
Reviewable GST decisions, reviewable fuel tax decisions and reviewable wine tax decisions | 60 days from the date you were given our decision. |
You can object to | How long you have |
|---|---|
Penalties for making false or misleading statements, failing to meet other tax obligations and tax shortfalls | 60 days from the date you were given the penalty assessment notice, or the last day for lodging an objection to the assessment to which the penalty relates, whichever is later. |
Decisions not to remit penalties where the amount owing is more than 2 penalty units | 60 days from the date the decision was given to you.
|
Decisions not to remit shortfall interest charge where the interest charged is more than 20% of the shortfall amount (For example, 20% of a tax shortfall of $2,000 is $400. If, after the decision on remission, the shortfall interest charge was $401 or more, you could object to that decision. However, you can’t object if the charge was $400 or less.) | 60 days from the date you were given our decision.
|
You can object to | How long you have |
|---|---|
Reviewable ABN decisions (for example, refusing to register you or your representative, or setting the date of effect of a cancellation) | 60 days from the date you were given our decision. |
You can object to | How long you have |
|---|---|
Assessments and other reviewable grant or benefit decisions | 60 days from the date you were given our decision. |
This is for benefits under the Product Stewardship for Oil Program and Energy Grants (Cleaner Fuels) Scheme.
You can object to | How long you have |
|---|---|
Assessments and amended assessments | 60 days from the date you were given the assessment. |
You can object to | How long you have |
|---|---|
Income tax private rulings | The later of:
|
GST, WET and LCT private rulings | You have until the time you lodge a business activity statement that takes into account the matter to which the ruling relates. |
Excise and fuel tax credit private rulings | 60 days from the date you were given the ruling. |
Fringe benefits tax and resource rent taxes (petroleum and minerals) private rulings | 60 days from the date you were given the ruling, or 4 years from the last day for lodging the relevant return, whichever is later. |
You can’t object to a private ruling if you have an assessment for the same period – object to the assessment instead.
You also can’t object to a private ruling if you have a reviewable decision about the excise duty for the same goods – object to the reviewable decision instead.
If you object to a private ruling, we’ll consider the information you provide and discuss it with you before we make a decision. However, if the new information makes a difference to the facts in the original ruling, we may ask you to apply for a new private ruling so it’s more tailored to your circumstances.
What you can’t object to
There are some decisions we make that you can’t dispute by lodging an objection. You may have other options to dispute these decisions or you may be able to seek an external review of our decision. The information you receive, whether it’s a letter, email, or notice, should explain your rights to review.
You can’t use the objection process to dispute:
- a decision not to remit shortfall interest charge – unless the amount of interest to be paid after the decision is more than 20% of the shortfall amount
- a decision not to remit a penalty that is 2 penalty units or less
- a decision not to remit general interest charge
- a tax debt that has been taken off hold - however, you may be able to object to the relevant assessment or amended assessment that caused the debt
- pay as you go instalment credits
- correspondence that advises that your data shows that you may not have met your superannuation guarantee obligations
- a superannuation guarantee assessment where you are the employee
- administrative decisions such as deciding to audit you or asking you for information
- the labels in your tax return that aren’t used to work out your taxable income
- actions we take to collect a debt
- a decision to disclose a tax debt to a credit reporting bureau
- study and training support loans (including indexation)
- the requirement for your self-managed super fund to lodge an annual return
- a decision not to defer the due date for STP reporting
- a decision not to accept a finalisation declaration for STP after the due date, with the exception of transitional deferrals
- administratively binding advice or advice about proposed changes to tax laws
- a private ruling if you have an assessment for the same period – object to the assessment instead
- a private ruling if you have a reviewable decision about the excise duty for the same goods – object to the reviewable decision instead.
- how you have been treated - you can consider lodging a complaint instead.
If you believe we have not met your expectations or not conducted ourselves as outlined in the ATO Charter, we support your right to make a complaint.