Guide to correcting mistakes and disputing decisions

Extension of time to object

If you want to lodge an objection but are outside the time limit, you must 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 Small Taxation Claims Tribunal to review our decision.

For more information, refer to our law administration practice statement - Taxation objections - late lodgment.

Sections within Dispute (object to) an ATO decision

• Independent internal review
• Decisions you cannot dispute using the objection process
• Decisions you can object to, and time limits
• Extension of time to object
• How to object to a decision
• Declarations
• How we process your objection