Objection form – for taxpayers

Lodge online

You can lodge an objection through Online services for individuals and sole traders or Online services for businessExternal Link. Lodging online is quick, easy and secure. Once you've lodged your online objections you'll receive a receipt ID to confirm we have received your objection.

To find out how to lodge your objection online see Complete and lodge your objection.

Lodge using the PDF form

You can lodge your objection using the PDF objection form if you prefer or you can't lodge online:

• Download and complete the Objection form – for taxpayers (NAT 13471, PDF, 1.4MB)This link will download a file.
• Once you've completed your form, save it using the Save form button at the end of the form and send it to us by fax or post.

Object in a letter

If you can't access, or you choose not to use our forms, you can write your objection in a letter to us. If you write an objection letter, check this information carefully so your objection is valid:

• Letter contents
• Letter declaration
• Lodge your objection letter.

Letter contents

Your objection must:

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

To avoid delays, 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 (if 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 contact you to give more information to help us make a decision) including the
  • types of records you should keep that are relevant to the decision being reviewed
  • Information for your objection that is relevant to the decision being reviewed.

Letter declaration

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:

• 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
  • 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 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 get a signed declaration from the taxpayer (or their authorised representative) that certifies that:

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

You don't need to include this additional declaration with the objection but you will need to present it if we ask for it.

Lodge your objection letter

You can:

• fax your objection to 1300 139 031
• post your objection to:
  AUSTRALIAN TAXATION OFFICE
  PO BOX 3524
  ALBURY  NSW  2640