• Decisions you can object to and time limits

    Decisions you can object to

    You can object to most decisions about:

    Time limits

    Time limits for lodging objections vary from 60 days to four years.

    The time starts from the date the assessment or notice of decision was given to you, which is generally taken to be the date our assessment, notice, ruling, demand, decision or other correspondence was delivered to you or your representative in the usual course of the post.

    If the final lodgement day falls on a non-business day, your objection can be lodged on the next business day.

    Extension of time to object

    If you're outside the time limit, you can ask for an extension of time by including a written request with your objection.

    We will process a request for an extension of time, and we will notify you in writing of the outcome.

    • If we accept your request, we will consider your objection
    • If we refuse, we will explain your right to review our decision

    See also:

    Types of decisions and time limits

    Australian business number (ABN)

    You can object to

    How long you have

    Reviewable ABN decisions

    60 days from the date the decision was given to you.

    Excise

    You can object to

    How long you have

    Licence refusals, suspensions and cancellations

    Refusals to allow claims for remission, rebate, refund or drawback of excise duties

    60 days from the date the decision was given to you

    Disputed liabilities (amount of duty, rate of duty or liability of goods to duty)

    6 months from the date you deposited the duty

    Demands for payment of duty equivalent

    60 days from the date the demand was given to you

    Private rulings

    60 days from the date the ruling was given to you.

    You cannot object to a private ruling if you have another reviewable decision about the excise duty in relation to the same goods – object to the other decision instead.

    Fringe benefits tax (FBT)

    You can object to

    How long you have

    Assessments

    4 years from the date the assessment was given to you

    Amended assessments

    Until the later of:

    • 60 days from the date the amended assessment was given to you
    • 4 years from the date the assessment that has been amended was given to you.

    Private rulings

    Until the later of:

    • 60 days from the date the ruling was given to you
    • 4 years from the last day for lodging the relevant return.

    You cannot object to a private ruling if you have an assessment for the period concerned – object to the assessment instead.

    Fuel schemes – benefits under the Product stewardship for oil program and the Energy grants (cleaner fuels) scheme

    You can object to

    How long you have

    Assessments and other reviewable grant or benefit decisions

    60 days from the date the decision was given to you

    Private rulings

    60 days from the date the ruling was given to you.

    You cannot object to a private ruling if you have an assessment for the period concerned – object to the assessment instead.

    Fuel tax credits

    You can object to

    How long you have

    Assessments

    4 years and 1 day from the date the assessment was given to you.

    For assessments relating to tax periods that started before 1 July 2012 you have until the later of:

    • 60 days from the date the assessment was given to you
    • 4 years from the :
      • end of the relevant tax period, or
      • date of importation (for imported goods). 

    Amended assessments

    Until the later of:

    • 60 days from the date the amended assessment was given to you
    • 4 years from the date the assessment that has been amended was given to you.

    For amended assessments relating to tax periods that started before 1 July 2012 you have until the later of:

    • 60 days from the date the amended assessment was given to you
    • 4 years from the:
      • end of the relevant tax period, or
      • date of importation (for imported goods).

    Private rulings

    60 days from the date the ruling was given to you.

    You cannot object to a private ruling if you have an assessment for the period concerned – object to the assessment instead.

    Reviewable fuel tax decisions

    60 days from the date the decision was given to you

    Failures to make an assessment

    60 days – starting 30 days after the date you gave notice requesting an assessment

    Decisions to retain refunds

    Your objection period starts 75 days (plus any time you take to provide additional information we ask for) after you lodge your activity statement. It ends when you receive an amended assessment (or equivalent for refunds relating to tax periods that started before 1 July 2012).

    Goods and services tax (GST)

    You can object to

    How long you have

    Assessments

    4 years and 1 day from the date the assessment was given to you.

    For assessments relating to tax periods that started before 1 July 2012 you have until the later of:

    • 60 days from the date the assessment was given to you
    • 4 years from the:
      • end of the relevant tax period, or
      • date of importation (for imported goods).

    Amended assessments

    Until the later of:

    • 60 days from the date the amended assessment was given to you
    • 4 years after the assessment that has been amended was given to you.

    For amended assessments relating to tax periods that started before 1 July 2012 you have until the later of:

    • 60 days from the date the amended assessment was given to you
    • 4 years from the:
      • end of the relevant tax period, or
      • date of importation (for imported goods).

    Private rulings

    Until the time you lodge a BAS that takes into account the matter to which the ruling relates.

    For private rulings relating to tax periods that started before 1 July 2012 you have until the later of:

    • 60 days from the date the ruling was given to you
    • 4 years from the:
      • end of the relevant tax period, or
      • date of importation (for imported goods).

    You cannot object to a private ruling if you have an assessment for the period concerned – object to the assessment instead. 

    Reviewable GST decisions

    60 days from the date the decision was given to you

    Failures to make an assessment

    60 days – starting 30 days after the date you gave notice requesting an assessment

    Decisions to retain refunds

    Your objection period starts 75 days (plus any time you take to provide additional information we ask for) after you lodge your activity statement. It ends when you receive an amended assessment (or equivalent for refunds relating to tax periods that started before 1 July 2012).

    Income tax

    You can object to

    How long you have

    Assessments

    2 or 4 years from the date the assessment was given to you:

    Amended assessments

    Until the later of:

    • 60 days from the date the amended assessment, was given to you
    • 2 or 4 years from the date the assessment that has been amended was given to you:

    Private rulings

    Until the later of:

    • 60 days from the date the private ruling was given to you
    • 2 or 4 years from the last day for lodging the relevant return:

    You cannot object to a private ruling if you have an assessment for the period concerned – object to the assessment instead.

    Decisions to retain refunds

    Your objection period starts 90 days (plus any time you take to provide additional information we ask for) after you lodge your income tax return. It ends when you receive an amended assessment.

    Luxury car tax (LCT)

    You can object to

    How long you have

    Assessments

    4 years and 1 day from the date the assessment was given to you.

    For assessments relating to tax periods that started before 1 July 2012 you have until the later of:

    • 60 days from the date the assessment was given to you
    • 4 years from the:
      • end of the relevant tax period, or
      • date of importation (for imported goods).

    Amended assessments

    Until the later of:

    • 60 days from the date the amended assessment was given to you
    • 4 years from the date the assessment that has been amended was given to you.

    For amended assessments relating to tax periods that started before 1 July 2012 you have until the later of:

    • 60 days from the date the amended assessment was given to you
    • 4 years from the:
      • end of the relevant tax period, or
      • date of importation (for imported goods).

    Private rulings

    Until the time you lodge a BAS that takes into account the matter to which the ruling relates.

    For private rulings relating to tax periods that started before 1 July 2012 you have until the later of:

    • 60 days from the date the ruling was given to you
    • 4 years from the:
      • end of the relevant tax period, or
      • date of importation (for imported goods).

    You cannot object to a private ruling if you have an assessment for the period concerned – object to the assessment instead.

    Failures to make an assessment

    60 days – starting 30 days after the date you gave notice requesting an assessment

    Decisions to retain refunds

    Your objection period starts 75 days (plus any time you take to provide additional information we ask for) after you lodge your activity statement. It ends when you receive an amended assessment (or equivalent for refunds relating to tax periods that started before 1 July 2012).

    Penalties and interest

    You can object to

    How long you have

    Shortfall penalty

    Until the later of:

    • 60 days from the date the penalty assessment notice was given to you
    • the last day for lodging an objection to the assessment to which the penalty relates. 

    Decisions not to remit shortfall interest charge (SIC), but you can't object to our decision not to remit SIC if the interest is 20% or less of the shortfall amount. For example, if your shortfall is $2,000, 20% is $400. If the SIC you were left to pay after we had made a decision on remission was $400 or less you could not object to it.

    Other administrative penalties, but you can't object to a decision not to remit (waive) a penalty if the amount you are faced with paying is less than $340 (two penalty units).

    60 days from the date the decision was given to you.

    Resource rent taxes (petroleum and minerals)

    You can object to

    How long you have

    Assessments

    4 years from the date the assessment was given to you.

    Amended assessments

    Until the later of:

    • 60 days from the date the amended assessment was given to you
    • 4 years from the date the assessment that has been amended was given to you.

    Private rulings

    Until the later of:

    • 60 days from the date the ruling was given to you
    • 4 years from the last day for lodging the relevant return.

    You cannot object to a private ruling if you have an assessment for the period concerned – object to the assessment instead.

    Superannuation

    You can object to

    How long you have

    Excess contributions tax assessments

    4 years from the date the assessment was given to you

    Super contributions surcharge assessments

    60 days from the date the assessment was given to you

    Note: An objection can be lodged by the super fund or a member of the super fund

    Termination payments surcharge assessments

    60 days from the date the assessment was given to you

    Super Guarantee Charge

    60 days from the date the assessment was given to you

    Administrative penalties

    60 days from the date you were notified of the decision


    You can ask for a review of a/an

    How long you have

    Notice about a complying fund status

    21 days from the date that you first receive notice of decision

    Notice of disqualification of an individual from being a trustee

    21 days from the date that you first received notice of the decision

    All other reviewable decisions made by the Commissioner as Regulator under the Superannuation Industry (Supervision) Act 1993

    21 days from the date that you first received notice of the decision

    Wine equalisation tax (WET)

    You can object to

    How long you have

    Assessments

    4 years and 1 day from the date the assessment was given to you.

    For assessments relating to tax periods that started before 1 July 2012 you have until the later of:

    • 60 days from the date the assessment was given to you
    • 4 years from the:
      • end of the relevant tax period, or
      • date of importation (for imported goods).

    Amended assessments

    Until the later of:

    • 60 days from the date the amended assessment was given to you
    • 4 years from the date the assessment that has been amended was given to you.

    For amended assessments relating to tax periods that started before 1 July 2012 you have until the later of:

    • 60 days from the date the amended assessment was given to you
    • 4 years from the:
      • end of the relevant tax period, or
      • date of importation (for imported goods).

    Private rulings

    Until the time you lodge a BAS that takes into account the matter to which the ruling relates.

    For private rulings relating to tax periods that started before 1 July 2012 you have until the later of:

    • 60 days from the date the ruling was given to you
    • 4 years from the:
      • end of the relevant tax period, or
      • date of importation (for imported goods).

    You cannot object to a private ruling if you have an assessment for the period concerned – object to the assessment instead. 

    Failures to make an assessment

    60 days – starting 30 days after the date you gave notice requesting an amendment.

    Decisions to retain refunds

    Your objection period starts 75 days (plus any time you take to provide additional information we ask for) after you lodge your activity statement. It ends when you receive an amended assessment (or equivalent for refunds relating to tax periods that started before 1 July 2012).

    Reviewable wine tax decisions

    60 days from the date the decision was given to you

    Note:

    All other taxpayers refers to companies, super funds and individuals that are not eligible for the two-year period.

    Income tax assessments include tax offset refunds.

    Last modified: 02 Dec 2016QC 33882