• Objection and Review Process

     

    Your rights

    You have the right to object in certain circumstances, including when you are dissatisfied with:

    • an assessment of tax (other than a compromise assessment)
    • another decision under a taxation Act affecting your liability to taxation
    • a decision on an application for a first home owner grant

     

    Time limit to object

    You may lodge an objection within 60 days after the date on which the assessment is issued or notice of the decision is given to you. In certain circumstances, the period of time for lodging an objection can be extended. To extend the time to object you must apply in writing, providing full details of the reason why you are asking for an extension. The application must be made within 12 months after the date the objection was to have been lodged.

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    Lodging an objection

    An objection must:

    • be in writing
    • set out detailed grounds that demonstrate that the legislation has been incorrectly applied in your particular circumstances, and not merely that you disagree with the policy of the legislation
    • be lodged in person, by mail or by our enquiry facility

     

    Objection decision process

    When we receive an objection we will:

    • consider the grounds of objection and request further information, if required
    • decide whether to allow (in full or in part) or disallow the objection
    • where an objection is disallowed or only partly allowed, provide written reasons for the decision
    • where appropriate, issue a reassessment

    In accordance with our Customer Service Charter, we aim to determine 65 per cent of objections within the minimum 90 day decision making period irrespective of any statutory extensions to that period.

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    Your obligation to pay your assessment notice

    The fact that an objection has been lodged does not defer or suspend your obligation to pay the tax by the due date shown on an assessment notice. You must apply in writing for an extension of time to pay if you would like the payment date extended.  For more information, see Revenue Ruling TAA 1 'Administration - Tax Payment Arrangements'.

    If, as a result of the objection decision, it is apparent that you have made an overpayment of tax, the overpaid amount will be refunded with interest (where applicable). 

     

    Review by the State Administrative Tribunal

    If you are dissatisfied with the outcome of an objection, you may apply to the State Administrative Tribunal for a review of the objection decision. You must apply for a review within 60 days after the notice of the objection decision is given to you.

    To see a list of Office of State Revenue matters that have been decided by the State Administrative Tribunal or on appeal to a further Court, refer to Review and Appeal Decisions

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