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  • Decisions you can't dispute via an objection

    There are some decisions we make that the tax laws don't allow you to dispute by lodging an objection. However, there are generally other ways of having these decisions reviewed.

    You can't use the objection process to dispute:

    • a general interest charge – but you can ask us to remit it – reduce or cancel
    • a decision not to remit a general interest charge
    • a shortfall interest charge – but you can ask us to remit it
    • a decision not to remit a shortfall interest charge – unless the amount of interest to be paid after the decision is more than 20% of the shortfall amount – see example
    • a late payment penalty – but you can ask us to remit it
    • a decision not to remit some penalties – unless the amount owing after the decision is more than two penalty units
    • a private ruling if an assessment has issued covering the period – you may object to the assessment instead
    • an excise private ruling where there is another reviewable decision about the excise duty (or other amount payable) for the same goods – you may object to the other decision
    • administratively binding advice or advice about proposed changes to tax laws
    • a super co-contribution determination – you have to request a review.

    Deregistered companies or those in liquidation need to consider whether they still have the legal right to object. In some circumstances, a liquidator can object on behalf of the company.

    Example: Shortfall interest charge

    You can object to our decision not to remit a shortfall interest charge (SIC) if the interest you must pay is more than 20% of the shortfall amount.

    For example, 20% of a tax shortfall of $2,000 is $400. If, after the decision on remission, the SIC was $401 or more, you could object to that decision. If it were $400 or less you could not.

    End of example

    Next step:

    • Phone us to discuss reviewing our decision

    See also:

    Last modified: 29 Nov 2018QC 33883