Lodge an objection
Objecting is a formal process. It gives you rights of review and appeal if you disagree with your assessment or our decision, including the imposition of penalty tax, reassessments and notices of repayment. To object, you must clearly detail in writing the reasons why you disagree with your assessment or our decision. It should be noted that an objection is generally not valid if the grounds stated are vague or merely contend that an assessment or decision should not be issued on compassionate grounds.
You must lodge your objection within the following timeframes:
- within 60 days after receiving your assessment, or
- within 60 days after the date of notice of our decision in relation to the First Home Owner Grant.
If you lodge your objection after the 60-day timeframe, you must provide reasons for the delay. Your objection may be refused.
If you are objecting to a reassessment, your objection is limited to the extent of the liabilities additional to or greater than the liabilities under the previous assessment. For example, if your original assessment was for $300 and the reassessment was for $340, the objection is limited to the change that contributed to the additional $40.
Use one of these methods to object:
- write us a letter, or
- complete our online objection form.
If your objection relates to land tax, please read these instructions.
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Prepare your objection
To make an objection, you will need this information:
- your name and contact details, including phone number and email address
- a written authority to act on someone's behalf (if applicable)
- the customer number (if known) of the assessed person or person who received a decision.
- information about the assessment or decision you are objecting to:
- assessment, reassessment or notice of repayment ID, or the transaction or bundle ID for the property to which your objection relates
- aspects that you object to (i.e. all or part of the primary or penalty tax, interest, or decision)
- the reasons why you are objecting to all or part of the assessment or decision – you should describe this in detail and refer to relevant supporting evidence
- copies or any supporting evidence.
Make sure all supporting evidence is included with your objection as this speeds up the objection process.
We have set out the documents you may want to include for some common objections. You can also search our website for more information on the subject of your objection, as this should help you identify any supporting evidence you might need.
Land transfer duty (stamp duty) objections
If you are objecting to a land transfer duty assessment, refer to the Evidentiary Requirements Manual for a list of relevant supporting documents.
If you do not have a customer number, assessment or reassessment number, transaction or bundle ID, you should provide a copy of the transfer or the address of the property your objection relates to.
First Home Owner Grant objections
For First Home Owner Grant objections, copies of:
- your driver licence
- your utility bills for when you used the property as your principal place of residence (i.e. complete copies, showing name of account holder(s), address where the invoice was sent and utility usage throughout the period invoiced
- any other documents showing that the property is or was your principal place of residence.
Payroll tax objections
For payroll tax objections, for all the affected tax years, copies of:
- financial statements
- income tax returns
- employment contracts
- payment summaries, and
- independent contractor agreements and invoices.
Read about what you need to consider before objecting to penalty tax on your payroll tax assessment. Once you have decided that you want to continue with your objection to the penalty tax, go to Step 2.
Land tax objections
For any land tax objections, including an objection to penalty tax on your land tax assessment, you need to follow these specific steps.
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Lodge your objection
You can either object by
- writing to us or by post or mail, or
- completing and submitting our online objection form.
Submit your objection by post or email
Your written objection should include:
- your name
- your customer ID (if known)
- your contact details, including phone number and email address
- information about the assessment, notice of repayment or decision you are objecting to, including:
- the assessment, transaction or notice of repayment ID
- the aspect(s) that you object to (i.e. all or part of the primary or penalty tax, interest, or decision)
- the date on which your assessment, notice of repayment or our decision was issued
- the reasons why you are objecting to all or part of the assessment or decision – you should describe this in detail and refer to relevant supporting evidence.
- copies of any supporting documents.
Objections should be lodged with the Commissioner:
- within 60 days of receiving your assessment, or
- 60 days after the date of notice of our decision in relation to the First Home Owner Grant.
After 60 days, you must provide reasons and supporting evidence for why your objection is late.
You can submit your objection by emailing it to our objection inbox (please note that only objections will be accepted at this address; for all other enquiries, please contact us).
You can also mail your objection to us at:
Technical Advice and Review Branch
State Revenue Office
GPO Box 1641
Melbourne VIC 3001or via Document Exchange service at:
Technical Advice and Review Branch
State Revenue Office
DX 260090
MelbourneSubmit your objection via online form
When completing the online form you must include:
- your name
- your customer ID (if known)
- your contact details, including phone number and email address
- Information about the assessment, notice of repayment or decision you are objecting to, including:
- the assessment, transaction or notice of repayment ID
- the aspect(s) that you object to (i.e. all or part of the primary or penalty tax, interest, or decision)
- the date on which your assessment, notice of repayment or our decision was issued
- the reasons why you are objecting to all or part of the assessment or decision – you should describe this in detail and refer to relevant supporting evidence
- copies of any supporting documents.
Once you have submitted the form, you will then be able to save a copy for your records.
Complete and submit the online form:
- within 60 days of receiving your assessment, or
- 60 days after the date of notice of our decision in relation to the First Home Owner Grant.
After 60 days, you will also need to provide reasons and attach supporting evidence for why your objection is late.
Next Steps
We will contact you or your authorised representative if we need additional information and to notify you, in writing, of the outcome of your objection.
We aim to make a decision within 90 days but this may vary, depending on the complexity of the issue, the need for more information and other factors which may impact this timeframe. If we need additional information, we will contact you and will also notify you or your authorised representative in writing of the outcome of your objection.
If, while waiting for our decision, your liability is due for payment in full or by instalment, you should pay that amount on time. If you do not pay the assessed liability on time, daily interest will continue to accrue on the outstanding amount. You may be able to pay a provisional amount, but you must contact us to discuss this.
If you have paid or partially paid your assessment, and we allow or partially allow your objection, you will receive a refund of the overpaid tax with interest.
If your objection is disallowed or partially allowed, you have the right to refer the matter for review to the Victorian Civil and Administrative Tribunal or the Supreme Court.
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