Understand how to appeal decisions, including the process and fees involved.
If you don’t agree with an assessment or certain types of decisions we have made, the first step is to lodge an objection.
An appeal means asking an independent body to review the objection decision. To appeal you can ask us to:
- Refer the matter to the Victorian Civil and Administrative Tribunal (VCAT).
- Treat your objection as an appeal to the Supreme Court of Victoria (the Supreme Court).
Read more about these options and how they differ below.
A different process applies for First Home Owner Grant appeals.
You can request an appeal within 60 days of receiving our decision on your objection. You can also appeal if we have not made a determination within 90 days of receiving your objection (not including any period of suspension).
A suspension of a determination of your objection is where:
- the Commissioner is waiting for someone to provide information relevant to your objection
- the matter has been referred to the Valuer-General for a valuation
- you request a suspension because of legal proceedings relating to the same kind of tax liability as your objection.
How to lodge an appeal
A request to refer your matter must:
- be in writing addressed to the contact person (delegate of the Commissioner) on the notice of determination of your objection
- nominate whether you want the Commissioner to refer your matter to VCAT or the Supreme Court
- be received within 60 days after the date that the notice of determination is served on you.
This 60-day time limit is a strict statutory time limit set by the Taxation Administration Act 1997. The Commissioner, VCAT and the Supreme Court do not have the power to extend this timeframe.
Do not lodge your written request directly with VCAT or the Supreme Court as they have no statutory power to accept a direct application from you.
The Commissioner must refer your matter for review within 60 days of receiving the request. We will let you know when we have done this.
Role of VCAT and the Supreme Court
VCAT and the Supreme Court are independent bodies that can review your matter. They can agree with the Commissioner’s decision, change it or make a new one.
You are responsible for proving your case. In presenting your case, you can only rely on the grounds you gave in your objection. If you want to add new reasons, you need consent from VCAT or the Supreme Court.
The same rules apply to the Commissioner. They can only use the grounds given for disallowing your objection, unless they also get consent to add new ones.
VCAT appeals
Costs
After the Commissioner refers your matter to VCAT, VCAT will ask you to pay a fee. You can check the full list of fees on the VCAT website.
If you are having financial trouble, you can ask VCAT for help. They might waive or reduce the fee, or allow you to pay the fee later.
If your hearing takes more than one day, you may also need to pay a fee for each extra day or part of a day.
If the application fee is not paid or waived, VCAT can refuse to review the matter. If you pay the fee later, you can then apply to VCAT for it to review the matter, but your application may not be automatically granted.
You and the Commissioner each pay your own costs. If you hire a lawyer or someone to represent you, you must pay those costs – even if you win. You will not have to pay the Commissioner’s costs if he is successful.
VCAT hearings
A VCAT hearing is usually less formal than a Supreme Court hearing. You must appear in person and can choose someone to represent you. If your representative is not a professional advocate, you will need VCAT’s permission.
Your hearing will be open to the public. Only in exceptional circumstances will VCAT agree to hold the hearing in private.
Disagreeing with VCAT’s decision
You may be able to ask the court for permission to appeal to the Supreme Court on a question of law. This is called seeking leave to appeal. The Commissioner may also seek leave to appeal to the Supreme Court on a question of law.
If permission to appeal in not granted, or you lose the appeal, you might have to pay legal costs. If so, you can seek assistance under the Appeal Costs Act 1998.
If your appeal is successful, the Supreme Court may order the Commissioner to pay your costs.
Read more about VCAT’s taxation decisions at the Australasian Legal Information Institute (AustLII).
Supreme Court appeals
Costs
The Supreme Court requires a fee from you to start each appeal. There may be other fees depending on your case. The Supreme Court has more information about its fees.
If you lose the appeal, you might have to pay the other side’s legal costs. This is different from VCAT, where each side usually pays their own costs. You can ask for help with those costs under the Appeal Costs Act 1998.
If you are successful, the court may order the Commissioner to pay your legal costs.
Supreme Court hearings
A Supreme Court hearing is more formal than a VCAT hearing. The Court can agree with the Commissioner’s decision, change it, increase or reduce the amount or make a different decision.
You must appear in person (individuals only) and can choose a legal practitioner to represent you. You must follow the rules of evidence and other court rules. After the Commissioner has referred your appeal, they will give you information about the court rules and process. This includes the rules and strict timelines.
If you have not done so, you are strongly encouraged to consult a lawyer.
Disagreeing with the Supreme Court’s decision
If you are not satisfied with the decision of a single Supreme Court judge, you may have a right to appeal on a question of law to the Court of Appeal. The Commissioner has the same right of appeal. There are cost implications in relation to appealing.
The Supreme Court provides more information on this process. You can read past taxation decisions at the Australasian Legal Information Institute (AustLII).
Payments after a decision is made
If VCAT or the Supreme Court decides in your favour, you will get a refund with interest calculated at the market rate. Interest is calculated from day you paid (or the date on which the Commissioner made the assessment, whichever is later) until the date of the refund.
If VCAT or the Supreme Court decides against you and you still owe tax (including penalty tax), you must pay interest on any unpaid amount. Interest is calculated on a daily basis from the original payment due date until payment is made. The interest rate includes both the market rate and the premium rate (8%).
Read more about penalty tax and interest rates and review our payment options.
Dispute resolution
Alongside the formal processes, we are open to resolving disputes through informal negotiation. This can help resolve issues earlier and with minimal costs to all parties.
