What you can object to, and the time limits

You can object to many decisions we make, as long as you lodge within the specified time limits.

Generally, the time starts from the date your assessment, notice of decision, ruling, demand or other correspondence was given to you or your representative. This is currently 7 business days from the date it was issued through Australia Post.

Find out more about the time limits for the following topics:

Income tax
Goods and services tax (GST), fuel tax credits, wine equalisation tax (WET) and luxury car tax (LCT)
Superannuation
Penalties and interest
Australian business numbers (ABNs)
Excise
Fringe benefits tax (FBT)
Fuel schemes
Offshore Petroleum Levy
Private rulings
Resource rent taxes (petroleum and minerals)
Single Touch Payroll (STP)
Global and domestic minimum tax (Pillar two).

Income tax
You can object to	How long you have
Assessments (including tax offsets, rebates and compulsory study and training loan repayments)	From the date you were given the assessment: 2 years for most individuals, small businesses and medium businesses. For medium businesses, the 2-year time limit applies to assessments and amended assessments for income years starting on or after 1 July 2021. Medium businesses are those with aggregated turnover of at least $10 million but less than $50 million. 4 years for all other taxpayers (companies, super funds and individuals who are not subject to the 2-year period).
Amended assessments	The later of: 60 days from the date you were given the amended assessment within the time limit for the original assessment.
Decisions to retain refunds	Your objection period starts 90 days after you lodge your tax return and ends when you receive an amended assessment. If we ask you to provide additional information, we'll extend the objection period for the time you take.

Goods and services tax (GST), fuel tax credits, wine equalisation tax (WET) and luxury car tax (LCT)
You can object to	How long you have
Assessments	4 years and one day from the date you were given the assessment.
Amended assessments	The later of: 60 days from the date you were given the amended assessment 4 years from the date you were given the original assessment.
Failures to make an assessment	60 days, starting 30 days after the date you gave notice requesting an assessment.
Decisions to retain refunds	Your objection period starts 91 days after you lodge your activity statement and ends when you receive an amended assessment. If we ask you to provide additional information, we will extend the objection period for the time you take.
Reviewable GST decisions, reviewable fuel tax decisions and reviewable wine tax decisions	60 days from the date you were given our decision.

Superannuation
You can object to	How long you have
Excess contributions and transfer balance cap tax assessments	4 years from the date you were given the assessment.
Excess concessional contributions determinations	The later of: 2 or 4 years from the date you were given an original income tax assessment for the year 60 days after you were given a notice of amended assessment for that year.
Excess non-concessional contribution determinations	4 years from the date you were given the excess non-concessional contributions assessment.
Excess transfer balance determinations	60 days from the date you were given the determination.
The Commissioner's discretion to (or discretion not to) disregard excess contributions or reallocate them to another financial year	4 years from the date you were given the excess contributions assessment.
Termination payments and super contributions surcharge assessments	60 days from the date you were given the assessment.
Super guarantee charge	60 days from the date you were given the assessment. Note: If you’re an employee, you can’t object to a super guarantee assessment.
Administrative penalties	60 days from the date you were given our decision.
Notices about complying fund status or disqualification of an individual from being a trustee	21 days from the date you were given our decision.
All other reviewable decisions made by the Commissioner as regulator under the Superannuation Industry (Supervision) Act 1993	21 days from the date you were given our decision.

Penalties and interest
You can object to	How long you have
Penalties for making false or misleading statements, failing to meet other tax obligations and tax shortfalls	The later of: 60 days from the date you were given the penalty assessment notice the last day for lodging an objection to the assessment to which the penalty relates.
Decisions not to remit penalties where the amount owing is more than 2 penalty units	60 days from the date the decision was given to you.
Decisions not to remit shortfall interest charge where the interest charged is more than 20% of the shortfall amount (see note 1)	60 days from the date you were given our decision.

Note 1: For example, 20% of a tax shortfall of $2,000 is $400. If, after the decision on remission, the shortfall interest charge was $401 or more, you could object to that decision. However, you can’t object if the charge was $400 or less.

Australian business numbers (ABNs)
You can object to	How long you have
Reviewable ABN decisions (see note 2)	60 days from the date you were given our decision.

Note 2: Examples of reviewable ABN decisions include refusing to register you or your representative, or setting the date of effect of a cancellation.

Excise
You can object to	How long you have
Suspensions, cancellations and refusals regarding licences and claims for remission, rebate, refund or drawback of excise duties	60 days from the date you were given our decision.
Disputed liabilities (amount of duty, rate of duty or liability of goods to duty)	6 months from the date you deposited the duty.
Demands for payment of duty equivalent	60 days from the date you were given the demand.

Fringe benefits tax (FBT)
You can object to	How long you have
Assessments	4 years from the date you were given the assessment.
Amended assessments	The later of: 60 days from the date you were given the amended assessment 4 years from the date you were given the original assessment.

Fuel schemes
You can object to	How long you have
Assessments and other reviewable grant or benefit decisions (see note 3)	60 days from the date you were given our decision.

Note 3: This is for benefits under the Product Stewardship for Oil Program and Energy Grants (Cleaner Fuels) Scheme.

Offshore Petroleum Levy
You can object to	How long you have
Assessments and amended assessments	60 days from the date you were given the assessment.

Private rulings
You can object to	How long you have
Income tax private rulings	The later of: 60 days from the date you were given the private ruling 2 years from the last day for lodging the relevant return for most individuals, small businesses and medium businesses. See Income tax to check if this applies to you. 4 years (for all other taxpayers) from the last day for lodging the relevant return.
GST, WET and LCT private rulings	You have until the time you lodge a business activity statement that takes into account the matter to which the ruling relates.
Excise and fuel tax credit private rulings	60 days from the date you were given the ruling.
Fringe benefits tax and resource rent taxes (petroleum and minerals) private rulings	The later of: 60 days from the date you were given the ruling 4 years from the last day for lodging the relevant return.
Global and domestic minimum tax (Pillar Two) private rulings (see notes)	The later of: 60 days from the date you were given the ruling 4 years from the last day for lodging the relevant return.

Notes:

You can’t object to a private ruling if you have an assessment for the same period – object to the assessment instead.
You can’t object to a private ruling if you have a reviewable decision about the excise duty for the same goods – object to the reviewable decision instead.
If you object to a private ruling, we’ll consider the information you provide and discuss it with you before we make a decision. However, if the new information makes a difference to the facts in the original ruling, we may ask you to apply for a new private ruling so it’s more tailored to your circumstances.

Resource rent taxes (petroleum and minerals)
You can object to	How long you have
Assessments	4 years from the date you were given the assessment.
Amended assessments	The later of: 60 days from the date you were given the amended assessment 4 years from the date you were given the original assessment.

Single Touch Payroll (STP)
You can object to	How long you have
Decision not to grant an exemption to report for STP (including a decision not to grant a transitional deferral)	60 days from the date you were given our decision.
Administrative penalties	60 days from the date you were given our decision.

Global and domestic minimum tax (Pillar two)
You can object to	How long you have
Assessments or amended assessments	60 days from the date you were given the assessment.