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.
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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.
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Contact us first
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).
Last Modified: Monday, 14 May 2012