You may receive a tax assessment (or reassessment) or a decision from us that you disagree with. If this happens, you can either ask us to make an amendment or you may lodge an objection.
What is an objection?
An objection is a formal process for resolving disputes between you and us about our assessment or reassessment of your tax liability or about a First Home Owner Grant (FHOG) decision or payroll tax decision (e.g. a decision to group companies or your status as a charitable body) that we have made.
Read about objecting to a FHOG decision.
Alternatives to lodging an objection
In some circumstances, we may be able to amend your assessment or our decision without you having to object. Requesting an amendment is a less formal process than an objection.
An amendment request may be more appropriate if there is a simple error or oversight on your assessment, or we do not dispute your view. You can read more about the differences between an amendment request and an objection to your land tax assessment.
If you wish to request an amendment for something other than land tax assessment or land valuation for land tax purposes, you can contact us on 13 21 61.
You may receive an assessment or decision following an investigation by us. If you obtain new information or documents which are relevant to the assessment or decision and which were not provided during that investigation, you may provide that new information to the original decision-maker to consider. The original decision-maker may either amend or maintain the assessment or decision.
Lodging an objection
As an objection is a more formal process, there are certain rules you must follow. Your objection must be in writing.
To make your objection, go to the relevant task:
- Object to an assessment (other than a land tax assessment) or written decision,
- Object to a land tax assessment,
- Object to a land valuation (for land tax purposes)
If you have received a notice of reassessment, you can only object to liabilities that are additional to or greater than those under the previous assessment or reassessment. You cannot lodge an objection against a reassessment where there is a decrease in your tax liability. You also cannot lodge an objection against a compromise assessment.
You must state the grounds for your objection fully and in detail. You should clearly identify the assessment or decision you are objecting to and your grounds for disputing it, for example, why your assessment is too high or why you are entitled to a particular exemption.
You should include relevant documentation supporting your grounds of objection. Depending on your circumstances and the nature of your objection, relevant supporting documentation may include financial statements which establish details about a business, utility bills which establish residency at a particular property, or trust deeds or contracts which establish legal relationships.
When should you lodge an objection?
If you wish to object to a First Home Owner Grant (FHOG) decision, your written objection must be lodged with us within 60 days after the date of the notice of the decision.
For all other matters, your written objection must be lodged with us within 60 days of receiving the assessment or reassessment or decision. You should be aware that if the transaction is finalised via Duties Online, you are deemed to have received the assessment on the day duty is paid, which is also the date of the duty statement.
If you wish to lodge an objection outside the 60-day time period, you must write and ask us for permission to lodge an out-of-time objection.
Your application must detail all the circumstances and reasons that have prevented you from lodging your objection within the 60-day time period, your grounds of objection and should contain any relevant supporting documentation.
Our decision to grant or refuse permission to lodge an out-of-time objection will be made by a person independent of the original decision-maker. It will be based on information provided by you as well as other information available to us.
If we refuse permission to lodge an out-of-time objection, we will advise you in writing and provide you with reasons for our decision. You cannot appeal this decision.
For more details, refer to our ruling (TAA.004v2) about out-of-time objections.
Your objection will be dealt with by a person independent of the original decision-maker. They will use the information provided by you as well as other information available to make their decision.
You will receive a written notice of determination on your objection. If your objection is disallowed or only partly allowed, we will provide you with reasons for our decision.
If you are dissatisfied with our determination, you have the right to refer the matter for review to the Victorian Civil and Administrative Tribunal or to appeal the matter to the Supreme Court of Victoria.
Go to TAA appeals for more information.
Payment of tax pending your objection
You should pay any tax owing even if you lodge an objection.
If you pay the full amount and your objection is allowed or partially allowed, you will receive a refund of the overpaid tax together with interest calculated at the market rate.
If you do not pay the full amount of tax owing by the due date for payment, however, interest will accrue on the outstanding tax calculated at the market and premium rates. If your objection is unsuccessful, you must pay the outstanding tax as well as the accrued interest.