Objection guide

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.