Objection and Review Process
The legislation that we administer gives you the right to object in certain circumstances, including when you are dissatisfied with any of the following:
- An assessment of tax (other than a compromise assessment or a reassessment where there is a decrease in tax liability)
- A decision affecting your liability to taxation
- A decision on an application for a first home owner grant
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.
An objection must be made in writing and must set out detailed grounds on which your objection is made. It is not a valid ground of objection to merely disagree with the policy of the legislation. For an objection to be valid, it is necessary for you to be able to outline grounds that demonstrate that the legislation has been incorrectly applied in your particular circumstances.
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
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. Revenue Ruling TAA 1.2 provides information about when an extension of time to pay will be granted where an objection has been lodged.
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.
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.