Objection guide

Overview

The law gives you the right to object to some decisions we make about your tax affairs, including most tax assessments. You can also object to some other decisions in relation to income tax, and many decisions about goods and services tax, fringe benefits tax, luxury car tax, wine equalisation tax, excise, superannuation and the Australian business number. If you object to a decision, we conduct an internal review.

Independent internal review

We recognise and value the importance of independent internal review. There are situations where lodging an objection is the appropriate course of action. There are also other steps you could consider before formally lodging an objection.

Decisions you cannot dispute using the objection process

There are some decisions we make that the law does not allow you to object to. (In some cases there are other ways of disputing these decisions.)

Decisions you can object to, and time limits

There are time limits that govern how long you have to object to a decision we have made. They vary, depending on the type of decision you are objecting to.

Extension of time to object

If you are outside the time limit, you can ask for an extension of time to lodge an objection. You do this by including a written request for an extension of time with your objection.

How to object to a decision

To object to a decision we have made, you can either use one of the forms we provide or write to us. Make sure you include all the information we need and a declaration, correctly signed. You can authorise someone to lodge an objection on your behalf.

How we process your objection

We review the facts and evidence you provide. From the day we receive all the necessary information, it takes up to eight weeks to make a decision on your objection. If you disagree with that decision, you can apply for an independent external review.

For more information, refer to Correct a mistake or dispute a decision - home.

Independent internal review

We recognise and value the importance of independent internal review. Your objection will be considered by a person who was not involved in the original decision. Areas and roles that undertake reviews are separate from and independent of those that make the initial decisions. The review will be conducted in an impartial manner, free of influence or bias.

Objections and amendments

The difference between an objection and an amendment is that requesting an amendment is the process you use to correct a mistake or omission on your tax return and an objection is a formal avenue of dispute resolution where the facts or the law are in dispute. You can also use the objection process if you are outside the time limits for amending your tax return.

Even if you have the right to object, it is usually faster and easier to correct the situation in other ways. If you think there has been a mistake, simply ask us to correct it. There is a contact phone number on the letter or notice you have received. If we disagree that it is a mistake, you still have the right to object to our decision.

When to consider using the objection process

You should consider lodging an objection to a decision we have made about your income tax affairs if:

you disagree with the way we have interpreted the law, for example, you disagree with an amended assessment we have given you
you are uncertain about your interpretation of the law (for example, you're not sure whether you should have included some income on your tax return or claimed some expenses)
you want the option of seeking an external review if we don't agree with you.

If you decide to lodge an objection, include all the information we need and lodge it within the time limit.

You can authorise someone to lodge an objection on your behalf.

Penalties, interest and tax debt

As a general principle, we expect you to pay all tax debts on time, even if you are disputing the debt. If you don't pay the tax debt by the due date it will attract general interest charge (GIC) for late payment (except excise debts, which are not subject to interest charges).

Decisions you cannot dispute using the objection process

There are some decisions we make that the tax laws do not allow you to object to (although in some cases there are other ways of disputing these decisions).

You cannot use the objection process to disagree with:

a general interest charge
a decision not to remit (reduce or cancel) a general interest charge
a shortfall interest charge
a decision not to remit (reduce or cancel) a shortfall interest charge - unless the amount of interest to be paid after the decision has been made is more than 20% of the shortfall amount (see example, below)
a late payment penalty
a decision not to remit (reduce or cancel) some penalties - unless what you owe after the decision has been made is $220 or more
a private ruling if an assessment has issued covering the period - you may object to the assessment instead
an excise private ruling where there is another 'reviewable decision' about the excise duty (or other amount payable) in relation to the same goods - you may object against the other decision
administratively binding advice or advice about proposed changes to tax laws
a co-contribution determination (you have to request a review).

Example - shortfall interest charge

You can object to our decision not to remit a shortfall interest charge if the interest you are left to pay is more than 20% of the shortfall amount. If your tax shortfall is $2,000, 20% is $400. If the shortfall interest charge (SIC) after we have made a decision on remission is $401 or more, you could object to that decision. Conversely, if it were $400 or less you could not object to it.

Even if the law does not allow you to formally object to our decision, you can still talk to us about it. It may be that there is a misunderstanding. If you ask, in most cases we will review the decision consistent with good administrative practice.

You may also be able to get the decision reviewed by a court.

Refer to Contact us by phone if you want to talk to us.

Decisions you can object to, and time limits

The law gives you the right to object to tax assessments and some other decisions we make if you are not satisfied with them. You can also object to some penalties we apply (administrative penalties) but not court-imposed penalties.

Time limits for lodging objections vary. In most cases it is at least 60 days from receipt of the related notice and, in the case of income tax assessments, it is two or four years after the lodgment date for the return (two years for most individuals and small businesses, four years for all other taxpayers). For GST assessments it is four years.

If the final lodgment day falls on a non-business day, your objection can be lodged on the next business day.

You can object against some decisions concerning:

Australian business number
excise
fringe benefits tax
fuel schemes (such as the Product stewardship for oil benefit and grants under the Cleaner fuel grants scheme and the Energy grants credits scheme)
fuel tax credits
goods and services tax
income tax
luxury car tax
penalties and interest
superannuation
wine equalisation tax .

Australian business number

You can object to

How long you have

Refusals to:

grant ABNs and AUSkeys
cancel ABNs and AUSkeys

Cancellations of ABNs and AUSkeys

The date of effect set for registration or cancellation of an ABN

Refusals of applications not to disclose ABR details publicly

60 days from the date the decision was given to you.

Excise

You can object to	How long you have
Licence refusals, suspensions and cancellations	60 days from the date the decision was given to you.
Disputed liabilities (amount of duty, rate of duty or liability of goods to duty)	6 months from the date you deposited the duty.
Demands for payment of duty equivalent	60 days from the date the demand was given to you.
Refusals to allow a claim for remission, rebate, refund or drawback of excise duties	60 days from the date the decision to refuse was given to you.
Private rulings	Until the later of: 60 days from the date the ruling was given to you, or 4 years from the end of the relevant tax period, or the date of importation (for imported goods).

Fringe benefits tax (FBT)

You can object to	How long you have
Assessments	4 years from the date you lodged your return or a default assessment was given to you .
Amended assessments	Until the later of: 60 days from the date the amended assessment was given to you , or 4 years from the date you lodged your original return or a default assessment was given to you .
Private rulings	Until the later of: 60 days from date the ruling was made (unless you have a tax assessment for the period concerned - object to the assessment instead), or 4 years from the last day for lodging the relevant return.

Fuel schemes (excluding fuel tax credits)

(Benefits under the Product stewardship for oil program and fuel grants under the Cleaner fuel grants scheme and Energy grants credits scheme).

You can object to	How long you have
Assessments	Until the later of: 60 days from the date of the decision, or 4 years from the end of the tax period, or the date of importation (for imported goods).
Decisions not to remit shortfall interest charge (a condition applies)	60 days from the date the decision.
Private rulings	60 days from the date of the decision (unless you have a tax assessment for the period concerned - object to the assessment instead).

Fuel tax credits

You can object to	How long you have
Assessments	Until the later of: 60 days from the date the assessment was given to you, or 4 years from the end of the relevant tax period, or the date of importation (for imported goods).
Amended assessments	Until the later of: 60 days from the date the amended assessment was given to you, or 4 years from the end of the relevant tax period, or the date of importation (for imported goods).
Private rulings	60 days from the date the private ruling was made (unless you have a tax assessment for the period concerned - object to the assessment instead).
Reviewable decisions	60 days from the date the decision was given to you.

Goods and services tax (GST)

You can object to	How long you have
Assessments	Until the later of: 60 days from the date the assessment was given to you, or 4 years from the end of the relevant tax period, or the date of importation (for imported goods).
Amended assessments	Until the later of: 60 days from the date the amended assessment was given to you, or 4 years from the end of the relevant tax period, or the date of importation (for imported goods).
Reviewable GST decisions	60 days from date the decision was given to you. GST legislation contains a list of more than 60 decisions that can be reviewed.

Income tax

You can object to	How long you have
Assessments	2 or 4 years from the date the notice of assessment was given to you, depending on what type of taxpayer you are (2 years for most individuals and small businesses, 4 years for all other taxpayers).
Amended assessments	Until the later of: 60 days from the date the amended assessment was given to you , or 2 or 4 years from the date the original assessment was given to you, depending on what type of taxpayer you are (2 years for most individuals and small businesses, 4 years for all other taxpayers).
Private rulings	Until the later of: 60 days from the date the private ruling was made (unless you have a tax assessment for the period concerned - object to the assessment instead), or 2 or 4 years from the last day for lodging the relevant return, depending on what type of taxpayer you are (2 years for most individuals and small businesses, 4 years for all other taxpayers).

Luxury car tax (LCT)

You can object to

How long you have

Assessments

Until the later of:

60 days from the date the assessment was given to you, or
4 years from the

end of the relevant tax period, or
date of importation (for imported goods).

Amended assessments

Until the later of:

60 days from the date the amended assessment was given to you, or
4 years from the

end of the relevant tax period, or
date of importation (for imported goods).

Penalties and interest

You can object to	How long you have
Tax shortfall penalty	Until the later of: 60 days from the date the penalty assessment notice was given to you 60 days from the date of the amended assessment to which the penalty relates the last day for lodging an objection to the original assessment to which the penalty relates.
Shortfall interest charge (a condition applies)	60 days from the date the decision was given to you.
Other administrative penalties (a condition applies)	60 days from the date the decision was given to you.

Superannuation

You can object to	How long you have
Excess contributions tax assessments	4 years from the date the assessment was given to you .
Super contributions surcharge assessments	60 days from the date the assessment was given to you. Note: An objection can be lodged by the super fund or a member of the super fund.
Termination payments surcharge assessments	60 days from the date the assessment was given to you.

Wine equalisation tax

You can object to	How long you have
Assessments	Until the later of: 60 days from the date the decision was given to you, or 4 years from the end of the relevant tax period, or the date of importation (for imported goods).
Amended assessments	Until the later of: 60 days from the date the amended decision was given to you, or 4 years from the end of the relevant tax period, or the date of importation (for imported goods).
Private rulings	Until the later of: 60 days from the date the ruling was given to you, or 4 years from the end of the relevant tax period, or the date of importation (for imported goods).
Reviewable decisions	60 days from date of the decision.

Footnotes to table

Date decision was given to you

This is generally taken to be the date on the notice, ruling, demand, decision or other correspondence from us.

Conditions

There are value limits that apply to objections to shortfall interest charge (SIC) and administrative penalties other than tax shortfall penalty.

For penalties, you cannot object to a decision not to remit (waive) a penalty if the amount you are faced with paying is $220 or less.

Similarly, for SIC, you cannot object to our decision not to remit it if the interest you are left to pay is 20% or less of the shortfall amount. For example, if your shortfall is $2,000, 20% is $400. If the SIC you are left to pay after we have made a decision on remission were $400 or less you could not object to it.

All other taxpayers

This term includes companies, super funds and individuals that are not eligible for the two-year period. For a full definition, refer to Review of your assessment and record keeping.

Extension of time to object

If you want to lodge an objection but are outside the time limit, you can ask for an extension of time. You do this by including a written request for an extension of time with your objection.

Your request for an extension of time needs to ask us to treat your objection as if it had been lodged on time. In your request you need to fully explain the circumstances that caused the delay in lodging your objection. It would be advisable to include details of any efforts you made to lodge within the time limit.

We take up to 56 days (eight weeks) to process a request for an extension of time.

We will notify you in writing whether or not we allow your request for an extension of time.

If we accept your request, we will process your objection.

If we refuse, we will notify you in writing and explain your right to ask the Administrative Appeals Tribunal to review our decision.

For more information, refer to our law administration practice statement - PS LA 2003/7 Taxation objections - late lodgment.

How to object to a decision

An objection must be lodged in writing. You can either use the form we provide or write a letter. Either way, your objection must be lodged within the time limit.

You can fax your request to us, post it, hand deliver it to a shopfront , or have your tax agent lodge it online.

There is no fee for lodging an objection.

What form to use

We recommend you use our form because it guides you to provide the necessary information and sets out the correct wording for your declaration. There are separate versions for taxpayers and tax professionals:

individual taxpayers (and other individuals acting on their behalf) - use Objection form - for taxpayers
other taxpayers and tax professionals - use Objection form - for tax professionals.

Who can lodge

You can authorise another person (such as a tax agent or a spouse, relative or friend) to prepare your objection. You need to give them written authority to do this.

A legal personal representative (such as a trustee, executor, administrator of a deceased estate or person holding a power of attorney) can also lodge an objection on another person's behalf.

What to include in your objection

Your objection must:

include full details of why you think our decision is wrong
contain a declaration that the information provided in the objection and supporting documentation is true and correct
be signed and dated.

To avoid delays, you should also include:

your full details or, if you are not the taxpayer objecting to the decision, the full name and contact details, and tax file number (TFN) or Australian business number (ABN)
full details of the decision you are objecting to, including the relevant year or tax period, where applicable
any supporting documents and information that relates to the decision being reviewed (we may still need to request more information to help us decide your objection)
the relevant facts, arguments, information and documents that support the reasons you disagree with our decision - this may include references to

legislation
rulings, and
case law.

TFN and ABN

We are authorised by the Taxation Administration Act 1953 to collect your TFN. You are not required by law to provide your TFN or ABN; however, providing them reduces the risk of administrative errors that may delay the processing of your request.

Declarations

For your own objection

You must give the following signed and dated declaration with your objection, certifying that the information and documents are true and correct. Include the following declaration and sign and date it.

I certify that the information contained in this document, and any attached documents, is true and correct.

your signature

the date

For someone else's objection

When lodging an objection on behalf of another taxpayer, include the following declaration and sign it.

I certify this document and attached documents, have been prepared in accordance with the information supplied by the individual or entity identified on this request and in the attached documents.

I have received a declaration from the individual or entity identified in this request and in the attached documents, stating that the information provided in each document is true and correct.

I am authorised by the individual or entity identified in this request and in the attached documents, to submit this objection request to the Commissioner.

your signature

the date

You also need to get a signed and dated declaration from the taxpayer or an authorised representative) that certifies that:

the information they provided to you to prepare the objection is true and correct
they authorise you to submit the objection on their behalf.

Do not include this additional declaration from the individual or entity with the objection. However, you will need to produce it if we ask for it.

How to submit your objection

Tax agents and Business Portal users can lodge online through the respective portal.

You can lodge a paper objection with us by fax or post (see below) or hand-deliver it to a shopfront.

Income tax related objections

For	Fax	Post
Individuals Micro business (less than $2 million turnover)	1300 139 011	Australian Taxation Office PO Box 1130 PENRITH NSW 2740
Small medium business ($2 million to $250 million turnover)	(02) 6225 0906	Australian Taxation Office PO Box 3000 PENRITH NSW 2740
Large business (group turnover of $250 million or more) Internationals	1300 661 106	Australian Taxation Office PO Box 377 ALBURY NSW 2640

Other objections

For	Fax	Post
Australian business number	1300 139 035	The Registrar of the Australian Business Register PO Box 3003 PENRITH NSW 2740
Excise, wine equalisation tax and fuel schemes (including fuel tax credits)	1300 650 128	Australian Taxation Office PO Box 3001 PENRITH NSW 2740
Fringe benefits tax	(02) 6225 0906	Australian Taxation Office PO Box 3000 PENRITH NSW 2740
Failure to lodge penalties	1300 139 045	Australian Taxation Office PO Box 327 ALBURY NSW 2640
Goods and services tax	1300 139 031	Australian Taxation Office PO Box 3524 ALBURY NSW 2640
Resource rent tax (petroleum or minerals)	1300 139 011	Australian Taxation Office PO Box 3000 PENRITH NSW 2740
Superannuation	1300 669 846	Australian Taxation Office PO Box 3100 PENRITH NSW 2740

How we process your objection

When we process your tax return or an amendment to it, we usually simply process the information you provide. This is not the case with an objection. For objections, we review the facts and evidence you provide and come to a decision.

Within 14 days of receiving your objection, we will:

review your objection and, if necessary, contact you or your representative to discuss it
request further information, if required, to allow us to make a decision
advise you if your objection will take longer than usual to decide (particularly where the objection raises complex matters) and negotiate a new due date with you for us to make the objection decision.

You can help ensure that any delays are minimised by responding promptly to any requests from us.

From the day we receive all the necessary information, it normally takes 56 days (8 weeks) to provide you with our decision.

If we decide the objection in your favour, in full or in part, we amend our original decision. If we owe you money, we will pay you, including any interest you are entitled to.

For more information about interest you are entitled to, refer to Interest on early payments and overpayments of tax.

Once we have made our decision on your objection, we send you:

a notice of decision that includes the reasons for our decision
information on how to seek an external review through a tribunal or court if you are dissatisfied with our decision
information on how to pay any outstanding amount of tax.

If we have not dealt with your objection within 60 days of you lodging it, you can give us written notice to make a decision. If we don't make a decision within 60 days of this notice, your objection is deemed to be disallowed, which allows you to seek an external review by a court or tribunal. If we have requested additional information the 60-day period starts from when you supply the information to us.

Private ruling objections

When considering an objection against a private ruling, we may take additional information into account that we did not consider when making the original ruling. We will tell you what the information is, and give you an opportunity to respond, before we make a decision.

Where additional information makes a material difference to the facts of the original scheme or circumstances, we may ask you to apply for a new private ruling. If this occurs, your objection is taken not to have been made, and will not be further considered.

How to disagree with our decision

If you are dissatisfied with our decision on your objection you can apply for an independent, external review. We explain your options when we advise you of our decision on your objection.

The law specifically gives you the right to go to the Administrative Appeals Tribunal (AAT) or the Federal Court for a review of some of our actions or decisions. In most cases you need to have lodged an objection with us first. There are also other external avenues you could use in seeking to have a review of our decision.

Last Modified: Monday, 14 May 2012

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