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Objection guide

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If you realise that there is a mistake on your tax return, you should consider whether it would be appropriate to request an amendment to correct it. As time limits apply, you should do this as soon as possible.

Objections

If you disagree with certain Tax Office decisions, the law gives you the right to object and have the decision reviewed. Decisions you can object against include assessments, amended assessments, and some private rulings. You should consider lodging an objection if:

  • you disagree with an assessment or decision you have received from us
  • there is a dispute over how we have interpreted the law, or
  • you are uncertain about your interpretation of the law.

When we give you a decision, we explain how you can get the decision reviewed and tell you the time limits that apply in requesting a review.

Reviews are carried out by an officer who did not make the original decision. The review will reconsider the facts, law and policy aspects of that decision.

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Rights of review

Before you object

If you have questions, or disagree with our decision, you should contact us to discuss the decision before lodging an objection. Many misunderstandings can be resolved by simply talking to us.

Last Modified: Friday, 18 September 2009

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