1. Work out if an objection is right for you
If you disagree with a decision we’ve made, it’s important to work out whether an objection is the right option for you.
Depending on your situation and what you disagree with, there may be other options to help you. Find out which dispute or objection option is right for you.
You may wish to speak with a registered tax professional to discuss the best option for you.
2. Check your eligibility
You can object to many decisions we make. However, there are time limits for lodging objections, which vary from 60 days to 4 years. The time usually starts from the date we notify you of our decision or give you your tax assessment.
Learn more about time limits, and what you can and can’t object to, at Eligibility to lodge an objection.
3. Pay your debt by the due date
If you receive a tax bill, you need to pay in full and on time to avoid interest charges. Interest is accrued daily once payment is overdue and will be applied to amounts that remain unpaid.
Disputing or objecting to one of our decisions will generally not change your due date. However, we usually don’t take recovery action to collect a disputed debt until after the dispute or objection is finalised.
If you are a large business, we expect that you will pay 50% of your debt or pay it in full. You may request to enter into an arrangement with us to pay 50% of the debt in dispute – known as a '50:50' arrangement. It works like this:
- you pay any undisputed debt and 50% of the primary debt in dispute up front, and agree to provide any information needed to resolve the dispute
- we will defer recovery action and remit 50% of the ongoing general interest charge that accrues on the unpaid balance of the disputed debt while the dispute is in progress.
Find out more about Seeking a deferral or 50:50 arrangement and PS LA 2011/4 Collection and recovery of disputed debts.
If the outcome of a dispute or objection reduces your debt to less than the amount you have already paid, we'll pay what we owe you.
4. Gather supporting information
You must provide certain information when lodging an objection. This depends on what you disagree with. It’s important to provide this information to avoid delays.
Find out what to include in your objection.
5. Lodge your objection
Once you've confirmed that an objection is right for you and you’re eligible, and you have the supporting information you need, you can complete and lodge your objection.
6. Await our decision
After you lodge your objection, we’ll review the facts and supporting information you gave us and come to a decision. We may contact you or your registered tax professional to:
- discuss your objection
- ask for more information
- discuss how long your objection may take to resolve.
Find out how we manage your objection.
7. Review our decision
Review the outcome of your objection once we notify you of our decision. If the outcome reduces your debt to less than the amount you have already paid, we'll pay what we owe to you.
If you disagree with the outcome, you may be able to seek an external review of our decision through the Administrative Review Tribunal, or appeal our decision to the Federal Court.