Lodge an objection
If you disagree with a tax assessment or certain types of tax decisions we have made, you can lodge a formal objection to challenge its legal basis.
Objections must be based on legal grounds. Claims such as the tax being too high, financial hardship or personal circumstances are not considered valid.
Alternatives to lodging an objection
You can often fix incorrect details or make simple updates without needing to lodge an objection. For land tax, you can update or make a change to your assessment.
Types of objections
You can lodge an objection to any tax assessment including for:
- land tax and vacant residential land tax
- land transfer duty
- payroll tax.
You can lodge an objection to decisions made under the:
- Payroll Tax Act 2007
- First Home Owner Grant and Home Buyer Schemes Act 2000
- Unclaimed Money Act 2008
- Back to Work Act 2015.
There are specific instructions for objections relating to:
- land valuations (used for land tax, vacant residential land tax and windfall gains tax)
- First Home Owner Grant
- motor vehicle duty
- wagering and betting tax
- commercial passenger vehicle services levy.
Penalty tax and interest
The process for objecting to penalty tax and interest is the same as objecting to the original tax liability. Read about how penalty tax and interest are applied before objecting.
Objections to interest are usually unsuccessful because interest is charged to compensate the state for the late payment of tax, not as a penalty. We generally do not reduce interest, even if you took reasonable care or faced circumstances beyond your control.
Reassessments and compromise assessments
If you are objecting to a reassessment, your objection can only cover the liabilities that exceed the previous assessment. You cannot lodge an objection against a:
- reassessment where there is a decrease in your tax liability
- compromise assessment because you have agreed to it.
Timeframes for lodging and payment
You must lodge your objection:
- within 60 days after receiving your assessment or reassessment, or
- within 60 days after the date of a decision made under the Payroll Tax Act 2007, First Home Owner Grant and Home Buyer Schemes Act 2000, Unclaimed Money Regulations 2019 and Back to Work Act 2015.
If you lodge your objection after the 60-day timeframe, you must provide reasons for the delay. If you do not explain the delay, your objection will be invalid.
You should pay any tax owing even if you lodge an objection. Interest applies on unpaid amounts. If your objection is successful, we will refund any overpaid amount with interest.
Lodging your objection
For a formal objection, please follow the steps below.
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Prepare your objection
Include all supporting evidence upfront to help speed up the process. To object, you need to provide the following information:
- your name, phone and email
- a written authority if you are acting on someone’s behalf
- the email or postal address you would like the decision and any other correspondence sent to
- your customer number (if known)
- details of the assessment or decision you are objecting to, including:
- assessment or reassessment number, notice of repayment ID, or the transaction or bundle ID for the property your objection relates to
- the specific aspects you object to (i.e. all or part of the primary or penalty tax, interest or decision)
- a clear explanation of your reasons, with reference to relevant legislation and supporting evidence.
Supporting evidence
We have set out the documents you may want to include for some common objections. You can also search our website to find out what evidence applies to your situation.
Land transfer (stamp) duty
- Refer to the Evidentiary Requirements Manual for a list of supporting documents.
- If you do not have a customer or assessment number, transaction or bundle ID, provide a copy of the certificate of duty or transfer instrument.
Payroll tax
For payroll tax objections, for all the affected tax years, you should provide copies of:
- financial statements
- income tax returns
- employment contracts
- payment summaries
- independent contractor agreements and invoices.
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Lodge your objection
You can submit your objection in one of 3 ways:
- Use the online objection form.
- Email your objection to taxadvisory@sro.vic.gov.au
- Post your objection to:
Tax Advisory and Review Branch
State Revenue Office
GPO Box 1641
Melbourne VIC 3001
Next Steps
Once we receive your objection, it is dealt with by a person independent of the original decision-maker. The reviewer will consider the information you provide and other available information. If more information is needed, the reviewer will contact you or your representative. We will notify you of the outcome in writing.
We aim to make a decision within 90 days. This can take longer depending on the complexity of the issue or if more details are needed. We aim to resolve issues as early as possible. Read about dispute resolution to learn about the opportunities for informal negotiations.
While your objection is being reviewed, you still need to pay any amounts due on time. Interest will apply to unpaid amounts. If your objection is successful (fully or partly), we’ll refund any overpaid tax with interest.
If your objection is not successful, you may be able to have the decision reviewed by an independent body. Read about appeal options.
Last modified: 9 July 2025
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