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Considering objecting to an ATO decision

Briefly outlines when to consider objecting to a decision we have made about your tax or superannuation affairs.

Last updated 3 May 2023

You should consider lodging an objection to a decision we've made about your tax affairs if:

  • you disagree with the way we've interpreted the law; for example, you disagree with an amended assessment we have given you
  • you're uncertain about your interpretation of the law (for example, you're not sure whether you should have included some income on your tax return or claimed some expenses)
  • you want the option of seeking an external review if we don't agree with you
  • we have made a decision to retain a refund.

As a general principle we expect you to pay all tax debts on time even if you are disputing the debt. If you don't pay the tax debt by the due date it will attract a general interest charge (GIC) for late payment (except excise debts, which are not subject to interest charges).

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