• How to object to a decision

    An objection must be lodged in writing (on our form or in a letter) within the time limit. There is no fee.

    The easiest way for you to submit your objection is by using our form. It helps you provide the necessary information and sets out the correct wording.

    You can lodge your own objection by fax or post (see numbers and addresses in Where to submit your objection) – or hand-deliver it to a shopfront.

    You can also authorise another person to lodge your objection for you. They can be:

    • a tax agent, spouse, relative or friend
    • a legal personal representative (a trustee, executor, administrator of a deceased estate or person holding a power of attorney)
    • tax agents and businesses can lodge online through their respective portals.

    Next steps:

    If you choose not to use our form or you can't access it, you will need to know:

    What to include in your objection

    Your objection must:

    • include full details of why you think our decision is wrong
    • contain a declaration that the information provided in the objection and supporting documentation is true and correct
    • be signed and dated.

    To avoid delays, you should also include:

    • your full details – if you're representing a taxpayer objecting to a decision, the full name, contact details and tax file number (TFN) or Australian business number (ABN) of the taxpayer you are representing
    • full details of the decision you are objecting to, including the relevant year or tax period (where applicable)
    • the relevant facts, arguments, information and documents that support the reasons you disagree with our decision – this may include references to legislation, rulings, and case law
    • any supporting documents and information that relates to the decision being reviewed (we may still request more information to help us decide your objection). This should include  

    Declarations

    For your own objection

    You must include a signed declaration with your objection, certifying that the information and documents are true and correct in the following form (ensure you sign and date it):

    I certify that the information contained in this document, and any attached documents, is true and correct.

    your signature

    the date

    For someone else's objection

    When lodging an objection on behalf of someone else, include the following declaration and sign it:

    I certify this document and attached documents have been prepared in accordance with the information supplied by the individual or entity identified on this request and in the attached documents.

    I have received a declaration from the individual or entity identified in this request and in the attached documents, stating that the information provided in each document is true and correct.

    I am authorised by the individual or entity identified in this request and in the attached documents, to submit this objection request to the Commissioner.

    your signature

    the date

    You also need to obtain a signed declaration from the taxpayer (or their authorised representative) that certifies that:

    • the information they provided to you to prepare the objection is true and correct
    • they authorise you to submit the objection on their behalf.

    Don't include this additional declaration with the objection – but you will need to produce it if we ask for it.

    Where to submit an objection

    Income tax objections

    Fax

    Post

    Small businesses and individual taxpayers
    (less than $2 million turnover)

    1300 139 011

    Australian Taxation Office
    PO Box 3000
    PENRITH  NSW  2740

    Private Groups and High Wealth Individuals

    1300 139 011

    Australian Taxation Office
    PO Box 47
    ALBURY  NSW  2640

    Public Groups and International

    1300 661 106

    Australian Taxation Office
    PO Box 377
    ALBURY  NSW  2640

     

    Other objections

    Fax

    Post

    Australian business number

    1300 139 035

    The Registrar of the Australian Business Register
    PO Box 3003
    PENRITH  NSW  2740

    Excise, wine equalisation tax, fuel schemes, fuel tax credits, luxury car tax

    1300 650 128

    Australian Taxation Office
    PO Box 3524
    ALBURY  NSW  2640

    Failure to lodge penalties

    1300 139 045

    Australian Taxation Office
    PO Box 327
    ALBURY  NSW  2640

    Fringe benefits tax

    (02) 6225 0906

    Australian Taxation Office
    PO Box 3000
    PENRITH  NSW  2740

    Goods and services tax (GST)

    1300 139 031

    Australian Taxation Office
    PO Box 3524
    ALBURY  NSW  2640

    Investment schemes advice

    1800 033 211

    Australian Taxation Office
    PO Box 3546
    ALBURY  NSW  2640

    Resource rent taxes (petroleum or mineral)

    1300 139 011

    Australian Taxation Office
    PO Box 1130
    PENRITH  NSW  2740

    Superannuation

    1300 669 846

    Australian Taxation Office
    PO Box 3100
    PENRITH  NSW  2740

    Last modified: 26 Apr 2017QC 33792