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You may receive a tax assessment or reassessment, or a payroll tax decision from us that you disagree with. If this happens, you can either ask us to make an update or a change to your assessment or lodge an objection.

What is an objection?

An objection is a formal internal review process for resolving disputes between you and us about our assessment or reassessment of your tax liability or payroll tax decision, such as a decision to group companies or on your status as a charitable body.

This section only applies to objections relating to Victoria's taxation laws, which are set out in the Taxation Administration Act 1997 and include land transfer duty, land tax and payroll tax. Different processes apply for:

Alternatives to lodging an objection

Ask for an amendment

In some circumstances, we may be able to update or make a change to your assessment or our decision without you having to object. This is a less formal process than an objection.

A change request is more appropriate if there is a simple error or oversight on your assessment or where we do not dispute your view.

You may also receive an assessment or decision following an investigation by us. If you obtain new information or documents relevant to the assessment or decision, which were not provided during the investigation, you can provide the new information to the original decision-maker to consider. The original decision-maker will either amend or maintain the assessment or decision.

For land tax assessments, read more about the differences between a change request and an objection.

If you want to request an update or change for something other than a land tax assessment or land valuation for land tax purposes, contact us on 13 21 61.

Dispute resolution

Alongside the formal processes available to you, we are open to resolving disputes through early and informal negotiations and dispute resolution. Entering into informal dispute resolution processes does not affect the statutory timeframes that apply to your matter. In the event we cannot resolve the dispute informally, it is important that you exercise your statutory rights within the legislative timeframes.

Objection requirements

Your objection must be in writing and you must state the grounds for your objection in detail. You should clearly identify the assessment or payroll tax 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 establishing details about a business, utility bills establishing residency at a particular property, or trust deeds or contracts establishing legal relationships.

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 because you have agreed to it.

Lodging an objection

As an objection is a formal request for internal review, there are rules you must follow to object to:

When should I lodge an objection?

Objections to land valuations used for land tax purposes must be lodged with us within two months of receiving your land tax assessment.

For all other matters, your written objection must be lodged with us within 60 days after the date the assessment or decision has been received. For land transfer transactions finalised via Duties Online, you are deemed to have received your duty assessment on the earlier of the day on which duty is paid, which is also the date of the duty statement, or two days after the date of a duty assessment being issued.

Out-of-time objections

If you want to lodge an objection outside the 60-day period, you must write to us for permission to lodge an out-of-time objection.

Your application must include:

  • all the circumstances and reasons that have prevented you from lodging your objection within the 60-day time period
  • your grounds for objection
  • any relevant supporting documentation.

Our decision to grant or refuse permission to lodge an out-of-time objection is made by a person independent of the original decision-maker. It is based on information provided by you and other information available to us.

If we refuse permission to lodge an out-of-time objection, we will advise you in writing and provide reasons for our decision. You cannot appeal this decision.

You should refer to our ruling about out-of-time objections.


Your objection is dealt with by a person independent of the original decision-maker. They use the information provided by you as well as other available information to make their decision, including information from the Australian Taxation Office (ATO), WorkSafe Victoria, the Victorian Electoral Commission, the Residential Tenancy Bond Authority, Home Affairs, AUSTRAC, Births Deaths and Marriages, other Australian state and territory revenue offices and utility providers.

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 the reasons.

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 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, interest accrues on the outstanding tax at the market and premium rates. If your objection is unsuccessful, you must pay the outstanding tax and the accrued interest.

Last modified: 17 August 2023
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