• Object to an ATO decision

    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.

    As a general principle we expect you to pay all tax debts 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).

    Last modified: 01 Jun 2015QC 33827