Decisions you can object to
You can object to most decisions about:
Time limits
Time limits for lodging objections vary from 60 days to 4 years.
The time starts from the date the assessment or notice of decision was given to you. This 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 lodgment 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.
How we treat late objections is outlined in PS LA 2003/7 How to treat a request to lodge a late objection.
Types of decisions and time limits
Australian business numbers (ABNs)
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You can object to
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How long you have
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Reviewable ABN decisions
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60 days from the date the decision was given to you.
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Cash flow boost
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You can object to
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How long you have
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Decisions that you are not entitled to the cash flow boost
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60 days from the date the decision was made.
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Decisions about the amount of cash flow boost you are entitled to for a period
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60 days from the date the decision was made.
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Excise
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You can object to
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How long you have
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Licence refusals, suspensions and cancellations
Refusals to allow claims for remission, rebate, refund or drawback of excise duties
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60 days from the date the decision was given to you.
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Disputed liabilities (amount of duty, rate of duty or liability of goods to duty)
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Six months from the date you deposited the duty.
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Demands for payment of duty equivalent
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60 days from the date the demand was given to you.
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Private rulings
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60 days from the date the ruling was given to you.
You can't object to a private ruling if you also have a reviewable decision about the excise duty for the same goods – object to the reviewable decision instead.
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Fringe benefits tax (FBT)
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You can object to
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How long you have
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Assessments
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Four years from the date the assessment was given to you.
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Amended assessments
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Until the later of:
- 60 days from the date the amended assessment was given to you
- 4 years from the date the original assessment was given to you.
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Private rulings
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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 can't object to a private ruling if you have an assessment for the period concerned – object to the assessment instead.
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Fuel schemes – benefits under the Product stewardship for oil program and the Energy grants (cleaner fuels) scheme
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You can object to
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How long you have
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Assessments and other reviewable grant or benefit decisions
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60 days from the date the decision was given to you.
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Private rulings
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60 days from the date the ruling was given to you.
You can't object to a private ruling if you have an assessment for the period concerned – object to the assessment instead.
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Fuel tax credits
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You can object to
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How long you have
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Assessments
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For assessments relating to tax periods that started on or after 1 July 2012, you have 4 years and one 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 either the
- end of the relevant tax period
- date of importation (for imported goods).
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Amended assessments
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For amended assessments relating to tax periods that started on or after 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 date the original assessment 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 either the
- end of the relevant tax period
- date of importation (for imported goods).
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Private rulings
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60 days from the date the ruling was given to you.
You can't object to a private ruling if you have an assessment for the period concerned – object to the assessment instead.
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Reviewable fuel tax decisions
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60 days from the date the decision was given to you.
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Failures to make an assessment
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60 days – starting 30 days after the date you gave notice requesting an assessment.
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Decisions to retain refunds
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Your objection period starts 75 days after you lodge your activity statement. Any time you take to provide additional information we ask for will extend the objection period.
It ends when you receive an amended assessment (or equivalent for refunds relating to tax periods that started before 1 July 2012).
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Goods and services tax (GST)
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You can object to
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How long you have
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Assessments
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For assessments relating to tax periods that started on or after 1 July 2012, you have 4 years and one 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 either the
- end of the relevant tax period
- date of importation (for imported goods).
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Amended assessments
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For amended assessments relating to tax periods that started on or after 1 July 2012, you have until the later of:
- 60 days from the date the amended assessment was given to you
- 4 years after the original assessment 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 either the
- end of the relevant tax period
- date of importation (for imported goods).
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Private rulings
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For private rulings relating to tax periods that started on or after 1 July 2012 you have until the time you lodge a business activity statement 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 either the
- end of the relevant tax period
- date of importation (for imported goods).
You can't object to a private ruling if you have an assessment for the period concerned – object to the assessment instead.
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Reviewable GST decisions
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60 days from the date the decision was given to you.
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Failures to make an assessment
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60 days – starting 30 days after the date you gave notice requesting an assessment.
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Decisions to retain refunds
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Your objection period starts 75 days after you lodge your activity statement. Any time you take to provide additional information we ask for will extend the objection period.
It ends when you receive an amended assessment (or equivalent for refunds relating to tax periods that started before 1 July 2012).
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Income tax
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You can object to
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How long you have
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Assessments (see note 1)
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Two or 4 years from the date the assessment was given to you:
- 2 years for most individuals and small businesses
- 2 years for most medium businesses (see note 2)
- 4 years for all other taxpayers (see note 3).
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Amended assessments
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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
- 2 years for most individuals and small businesses
- 2 years for most medium businesses (see note 2)
- 4 years for all other taxpayers (see note 3).
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Private rulings
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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
- 2 years for most individuals and small businesses
- 2 years for most medium businesses (see note 2)
- 4 years for all other taxpayers (see note 3).
You can't object to a private ruling if you have an assessment for the period concerned – object to the assessment instead.
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Decisions to retain refunds
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Your objection period starts 90 days after you lodge your activity statement. Any time you take to provide additional information we ask for will extend the objection period. It ends when you receive an amended assessment.
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Note 1: Income tax assessments include tax offsets and rebates.
Note 2: Medium businesses are businesses that would be small business except their aggregated turnover is at least $10 million but less than $50 million. The 2-year time limit applies to assessments and amended assessments for income years starting on or after 1 July 2021.
Note 3: All other taxpayers refers to companies, super funds and individuals that are not eligible for the 2-year period.
JobKeeper Payment
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You can object to
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How long you have
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Decisions that you are not entitled to a JobKeeper payment for a period. See note below.
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60 days from the date the decision was made.
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Decisions about the particular amount of a JobKeeper payment for a period
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60 days from the date the decision was made.
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Decisions that you are not given relief from repaying an overpaid amount
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60 days from the date the decision was made.
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Decisions on whether you are exempt from record-keeping requirements
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60 days from the date the decision was made.
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Decisions that you are jointly and severally liable to repay an overpaid amount
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60 days from the date the decision was made.
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Monthly business declarations for JobKeeper fortnights in March need to be completed by 14 April 2021 to receive final JobKeeper payments. The JobKeeper Payment scheme finished on 28 March 2021
A decision not to grant lodgment deferral of a JobKeeper enrolment form (to allow a late enrolment for JobKeeper) is not a decision about an entitlement to a JobKeeper payment for a period. If you don't agree with the lodgment deferral decision, you can request a review through the Federal Court within 28 days of the deferral decision.
Luxury car tax (LCT)
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You can object to
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How long you have
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Assessments
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For assessments relating to tax periods that started on or after 1 July 2012, you have 4 years and one 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 either the
- end of the relevant tax period
- date of importation (for imported goods).
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Amended assessments
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For amended assessments relating to tax periods that started on or after 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 date the original assessment 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 either the
- end of the relevant tax period
- date of importation (for imported goods).
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Private rulings
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For private rulings relating to tax periods that started on or after 1 July 2012, you have 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 either the
- end of the relevant tax period
- date of importation (for imported goods).
You can't object to a private ruling if you have an assessment for the period concerned – object to the assessment instead.
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Failures to make an assessment
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60 days – starting 30 days after the date you gave notice requesting an assessment.
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Decisions to retain refunds
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Your objection period starts 75 days after you lodge your activity statement. Any time you take to provide additional information we ask for will extend the objection period. It ends when you receive an amended assessment (or equivalent for refunds relating to tax periods that started before 1 July 2012).
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Offshore Petroleum Levy
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You can object to
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How long you have
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Assessments
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60 days from the date the assessment was given to you.
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Amended assessments
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60 days from the date the amended assessment was given to you.
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Penalties and interest
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You can object to
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How long you have
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Shortfall penalty
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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.
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Penalty for failing to provide a document
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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.
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Decisions not to remit shortfall interest charge (SIC).
Note: You can't object to our decision not to remit SIC if the interest is 20% or less of the shortfall amount. For example, 20% of a shortfall of $2,000 is $400. If the SIC you had to pay, after we had decided on remission, was $400 or less you can't object to it.
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60 days from the date the decision was given to you.
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Other administrative penalties - you can object to a decision to not remit (waive) some penalties if the amount you have to pay is equal to or more than 2 penalty units.
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60 days from the date the decision was given to you.
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Resource rent taxes (petroleum and minerals)
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You can object to
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How long you have
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Assessments
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Four years from the date the assessment was given to you.
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Amended assessments
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Until the later of:
- 60 days from the date the amended assessment was given to you
- 4 years from the date the original assessment was given to you.
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Private rulings
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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 can't object to a private ruling if you have an assessment for the period concerned – object to the assessment instead.
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Single Touch Payroll (STP)
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You can object to
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How long you have
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Decision not to grant an exemption to report for STP (including a decision not to grant a transitional deferral)
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60 days from the date the decision was given to you.
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Administrative penalties
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60 days from the date you were notified of the decision.
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Superannuation
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You can object to
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How long you have
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Excess contributions tax assessments
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Four years from the date the assessment was given to you.
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Excess transfer balance cap tax assessment
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Four years from the date the assessment was given to you.
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Excess transfer balance determination
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60 days from the date the determination was given to you.
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Termination payments surcharge assessments
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60 days from the date the assessment was given to you.
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Superannuation contributions surcharge assessment
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60 days from the date the assessment was given to you.
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Super guarantee charge
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60 days from the date the assessment was given to you.
Note: An employee does not have a right to object to a superannuation guarantee assessment.
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Administrative penalties
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60 days from the date you were notified of the decision.
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Superannuation – reviewable decisions
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You can ask for a review of
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How long you have
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A notice about a complying fund status
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21 days from the date that you first receive notice of decision.
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A notice of disqualification of an individual from being a trustee
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21 days from the date that you first received notice of the decision.
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All other reviewable decisions made by the Commissioner as regulator under the Superannuation Industry (Supervision) Act 1993
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21 days from the date that you first received notice of the decision.
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Wine equalisation tax (WET)
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You can object to
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How long you have
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Assessments
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For assessments relating to tax periods that started on or after 1 July 2012, you have 4 years and one 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 either the
- end of the relevant tax period
- date of importation (for imported goods).
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Amended assessments
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For amended assessments relating to tax periods that started on or after 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 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 either the
- end of the relevant tax period
- date of importation (for imported goods).
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Private rulings
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For private rulings relating to tax periods that started on or after 1 July 2012, you have 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 either the
- end of the relevant tax period
- date of importation (for imported goods).
You can't object to a private ruling if you have an assessment for the period concerned – object to the assessment instead.
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Failures to make an assessment
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60 days – starting 30 days after the date you gave notice requesting an amendment.
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Decisions to retain refunds
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Your objection period starts 75 days after you lodge your activity statement. Any time you take to provide additional information we ask for will extend the objection period. It ends when you receive an amended assessment (or equivalent for refunds relating to tax periods that started before 1 July 2012
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Reviewable wine tax decisions
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60 days from the date the decision was given to you.
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You can object to tax assessments and most other decisions we make, but there are time limits for submitting objections.