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What is the purpose of this form?

You use this form to lodge an objection to your assessment(s) or certain written decisions made by the SRO. These include written decisions made under the Payroll Tax, First Home Owner Grant, Unclaimed Money and Back to Work Acts.

An objection is a formal avenue of dispute resolution requiring you to explain fully and in detail the grounds of your objection.

This GEN-Form-04 should be used to lodge a formal objection challenging the legal basis of an assessment, reassessment or written decision by the Commissioner of State Revenue. You must tell us why the assessment, reassessment or written decision has been incorrectly issued to you based on the relevant legislation.

Land valuation objection

If you want to object to the site value in your land tax assessment or the capital improved value in your vacant residential land tax assessment, you must lodge a land valuation objection. Do not use GEN-Form-04 for this purpose. 

Updates and changes to your land tax assessment or reassessment

Sometimes, your land tax or vacant residential land tax assessment may need updating or changing because it contains incorrect or out-of-date information. This is not an objection and there are different processes for these updates or changes to land tax assessments and vacant residential land tax assessments.

Using GEN-Form-04 to lodge an objection

You must lodge your objection within 60 days of receiving the notice of assessment or written decision. If you lodge your objection after the 60-day timeframe, you must provide reasons for the delay. If no reasons are provided to explain the delay, your objection will be invalid. 

If you have received a 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 to a compromise assessment or compromise reassessment.

Who can complete this form?

A customer or their authorised representative can complete this form.

How do you lodge this form?

You complete and lodge this form online. Through this form, you should also upload any supporting documents that are relevant to your objection. Once you have entered all relevant and mandatory information, you can submit and save a copy of your form for your own records. The information you provide will be electronically forwarded to us.

Before you start, please review our SmartForm tips to help you complete this form.

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Last modified: 14 May 2024
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