You can't use the objection process to dispute:
- a general interest charge – but you can ask us to remit it – reduce or cancel
- a decision not to remit a general interest charge
- a shortfall interest charge – but you can ask us to remit it
- a decision not to remit a shortfall interest charge – unless the amount of interest to be paid after the decision is more than 20% of the shortfall amount – see example
- a late payment penalty – but you can ask us to remit it
- a decision not to remit some penalties – unless the amount owing after the decision is more than two penalty units
- a private ruling if an assessment has issued covering the period – you may object to the assessment instead
- an excise private ruling where there is another reviewable decision about the excise duty (or other amount payable) for the same goods – you may object to the other decision
- administratively binding advice or advice about proposed changes to tax laws
- a super co-contribution determination – you have to request a review
- the labels in your tax return that are not used to work out your taxable income
- your pay as you go instalment credits
- a tax debt that has been re-raised
- your study and training support loans (including indexation) – refer to Study and training support loans - types of loans
- the requirement for your SMSF to lodge an annual return
- a decision not to allow deferred (late) lodgment of the JobKeeper enrolment form
- a decision not to defer the due date for single touch payroll (STP) reporting
- a decision not to accept a finalisation declaration for STP after the due date, with the exception of transitional deferrals.
Deregistered companies or those in liquidation need to consider whether they still have the legal right to object. In some circumstances, a liquidator can object on behalf of the company.
Start of example
Example: Shortfall interest charge
You can object to our decision not to remit a shortfall interest charge (SIC) if the interest you must pay is more than 20% of the shortfall amount.
For example, 20% of a tax shortfall of $2,000 is $400. If, after the decision on remission, the SIC was $401 or more, you could object to that decision. If it were $400 or less you could not.
End of exampleNext step
- Phone us to discuss reviewing our decision
See also
There are decisions the law does not allow you to object to, however there are other ways to dispute these decisions.