ATO Taxation objections
If you are unhappy with a tax assessment, tax determination, tax notice or tax decision, or with a failure to make a private tax ruling, you may object against it. This is called a taxation objection and is governed by Part IVC of the Taxation Administration Act 1953 (Cth). If you have any concerns about tax and you are thinking about making an objection, please get in contact with us as soon as possible. Time limits apply.
The most common taxation objections involve: income tax assessments, company tax assessments, goods and services tax (GST), excise, fringe benefits tax, fuel schemes and luxury car tax. You can also object to administrative penalties imposed on you for non-compliance with your taxation obligations.
The first step in the process of making a taxation objection is determining what the time limit is to make such an objection. Time limits are set out in s 14ZW of the Taxation Administration Act 1953 (Cth) and, depending on the circumstances, can be from 60 days to 4 years. Time limits can be shortened even further in other circumstances. If you miss the deadline for making a taxation objection, you can apply for an extension of time, however, this should be avoided if at all possible.
The second step in the process of making a taxation objection is determining the grounds on which to make the objection. It is important to identify, if possible, all grounds on which you seek to object as it could limit your appeal options later on if your objection is unsuccessful. Well crafted grounds backed with persuasive evidence will also give your objection the best chance of success.
The third step in the process of making a taxation objection is determining whether the grounds on which you are making your objection apply to any other tax decisions. If you fail to object to another decision at the same time as your taxation objection, you could be restricted in your ability to do so in the future.
The final step in the process is to fill out the correct form and lodge it with the Commissioner of Taxation.
The Commissioner must then decide the objection, either allowing it in full or in part, or disallowing it. The Commissioner must give you a written notice of his decision. If the Commissioner has not made a decision within 60 days of the lodgement of the objection, or, if the Commissioner has written to you seeking further information, within 60 days of that correspondence, you can lodge a notice requiring the Commissioner to make a decision.
If you are dissatisfied with the Commissioner’s decision, you can apply for review of that decision to the Administrative Appeals Tribunal or appeal it to the Federal Court.
If you are considering objecting to a tax assessment, tax determination, tax notice or tax decision, or with a failure to make a private tax ruling, please get in contact with us for an obligation free phone call.