• Having a decision reviewed

    Is our decision to retain an amount subject to review?

    Yes. You can lodge an objection against our decision to retain an amount. However, you cannot object to the substantive issue, for example, the correctness of the net amount for the tax period, at this time. If, as a result of our verification activities, we make or amend your assessment, you will have a separate entitlement to lodge an objection against that assessment or amended assessment.

    You can object only after a period of 60 days has passed since the date by which we must inform you of the decision to retain a refund amount (generally, the end of 14 or 30 days after lodgment of the relevant activity statement or other return - see Timeframes). The 60 days is extended if we have requested information from you for the purpose of verifying information contained in the activity statement or other return. The 60-day period is extended by the number of days it has taken you to provide the information. See How is the 60-day period extended?

    The 60-day period is not extended if our request for information is made during the period in which we must inform you of our decision to retain your refund (generally, the first 14 or 30 days of lodgment of the relevant activity statement or other return). In order for the extension to apply, the request for information must be made during the 60-day period (or the 60-day period as extended).

    If information is requested from a third party, the number of days that the third party takes to provide information to us does not extend the 60-day period.

    You cannot lodge an objection against the decision to retain if we have either:

    • already refunded the amount
    • amended the assessment relating to the amount
    • made or amended an assessment, under Division 105, relating to the amount (Division 105 relates to net amounts and net fuel amounts for tax periods starting before 1 July 2012.)

    Your objection rights do not affect the usual judicial review of administrative decisions.

    You cannot lodge an objection if an amount that you are entitled to receive has been applied to your RBA and no RBA surplus has arisen as a result of the application. In these cases no amount has been retained under section 8AAZLGA.

    Are we required to inform you of your right to seek a review?

    We are required to inform you in writing about your right to object under Part IVC to a decision to retain a refund. We must inform you before the end of seven days after the end of the 60-day period (or as extended - see How is the 60-day period extended?).

    The validity of our decision to retain a refund is not affected by our failure to inform you about your objection rights in writing. You may object to the decision to retain a refund at the end of the 60-day period (or as extended) even if we fail to inform you of your objection rights.

    What happens if your refund is released or an assessment or amended assessment is made while we are still considering your objection to our decision to retain the refund?

    Regardless of whether we release your refund or issue an assessment or amended assessment, we will send a letter to you informing you that your objection has been finalised.

    Under subsection 14ZY(1), there is no objection because you can no longer be dissatisfied with our decision to retain an amount as we have either:

    • refunded it
    • made an assessment.

    If you are dissatisfied with the assessment or amended assessment, you are entitled to object to it. Refer to Correct a mistake or dispute a decision - home.

      Last modified: 29 Jan 2013QC 28291