• Object to an ATO decision

    You're entitled to object to most decisions we make about your income tax affairs, including tax assessments, and your other tax and superannuation obligations and entitlements.

    You should consider lodging an objection to a decision we've made about your tax affairs if:

    • you disagree with the way we've interpreted the law; for example, you disagree with an amended assessment we have given you
    • you're 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.

    You can also use the objection process if you are outside the time limits for amending your tax return.

    Your objection will be considered by a person who was not involved in the original decision.

    As a general principle we expect all tax debts to be paid on time even if you are disputing the debt. If you don't pay the tax debt by the due date it will attract a general interest charge (GIC) for late payment (except excise debts, which are not subject to interest charges).

    Individuals, small businesses or not-for-profits with a tax or super dispute can use our in-house facilitation service. The service is ideal for less complex disputes and can be used at any stage from the audit up to and including the litigation stage.

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    Last modified: 21 Sep 2017QC 33827