Objection form – for taxpayers

Before you lodge

There is no fee for lodging an objection.

Before lodging an objection, you need to:

• understand the time limits, and what you can and can’t object to – see Eligibility to lodge an objection
• research the issue and prepare the objection, including what to include in your objection.

Lodge online

Most individuals and businesses can lodge their objection online. Lodging online is quick, easy and secure.

When you lodge your objection, you will receive a receipt ID to confirm we’ve received your objection.

Note: Once you start your online objection form you need to complete it in one session. You can’t save your progress and come back to the form.

Lodge online – individuals, including sole traders

To lodge your objection online, follow these steps:

• Log in to Online services for individuals and sole traders via myGov.
• From the menu select Tax.
• Select Lodgments.
• Select Reports and forms.
• Choose Lodge an objection.

 

Log in to Online services for individuals and sole traders

See ATO online services and myGov for help accessing and using the service.

Lodge online – businesses

To lodge your objection online, follow these steps:

• Log in to Online services for business using myID.
• From the menu select Tax.
• Select Lodgments.
• Select Reports and forms.
• Choose Lodge an objection.

 

Log in to Online services for business

For more information, see:

• Accessing Online services for business with Digital ID and RAM
• Online services for business user guide.

Lodge using the PDF form

If you can't lodge online, you can lodge your objection using the PDF objection form.

Download the Objection form – for taxpayers (NAT 13471, PDF, 1.4MB)This link will download a file.

To complete the form, you must save it to your computer (with the latest version of Adobe Acrobat installed).

The form uses JavaScript. If prompted, you will need to enable JavaScript.

When you've completed your form:

• save it using the Save form for submission button
• use the Print form button
• complete the declaration section with your signature and then send it to us by fax or post, using the details given in the form.

Lodge an objection letter

If you can't access or 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
• Signed 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 contact details
• if you're representing a taxpayer objecting to a decision, provide the full name, contact details and tax file number (TFN) or Australian business number (ABN) of the taxpayer you are representing
• 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 that are relevant to the decision being reviewed
  • information for your objection that is relevant to the decision being reviewed.

Signed declaration

Complete the appropriate signed declaration:

• For your own objection
• For someone else's objection.

For your own objection

You must include a signed declaration with your objection, certifying that the information and documents are true and correct. Your declaration must include:

• this statement – "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, you must include a signed declaration with the objection, certifying that the information and documents are true and correct. The declaration must include:

• the following 3 statements
  • "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 to us if we ask for it.

Lodge your objection letter

To lodge an objection letter, you can:

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