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.
Last Modified: Monday, 14 May 2012