What are the Australian Tax Office (ATO) Decisions you can object to + time limits?

ATO Decisions you can object to + time limits

By law you can object to tax assessments (except for the Diverted profits tax assessment) and most other decisions the ATO make, within the appropriate time limits.

You can object to most decisions about:

➲ Australian business numbers (ABNs);

➲ Cash flow boost;

➲ Excise;

➲ Fringe benefits tax (FBT);

➲ Fuel schemes;

➲ Fuel tax credits;

➲ Goods and services tax (GST);

➲ Income tax;

➲ JobKeeper payment;

➲ JobMaker Hiring Credit;

➲ Luxury car tax (LCT);

➲ Penalties and interest;

➲ Resource rent taxes (petroleum and minerals);

➲ Single Touch Payroll (STP);

➲ Superannuation;

➲ Superannuation – reviewable decisions;

➲ Wine equalisation tax (WET).

Time limits

Time limits for lodging objections vary from 60 days to four years.

The time starts from the date the assessment or notice of decision was given to you.

This is generally taken to be the date the ATO's assessment, notice, ruling, demand, decision or other correspondence was delivered to you or your representative in the usual course of the post.

If the final lodgement day falls on a non-business day, your objection can be lodged on the next business day.

Extension of time to object

If you're outside the time limit, you can ask for an extension of time by including a written request with your objection.

The ATO will process a request for an extension of time, and notify you in writing of the outcome.

If the ATO accept your request, they will consider your objection.

If the ATO refuse, they will explain your right to review their decision.

See also:

➲ PS LA 2003/7 How to treat a request to lodge a late objection

Source: For detailed + current information regarding the time limit applicable to your objection please refer to ATO Website - Decisions you can object to and time limits

Important Notice:

This FAQ is intended for general interest + information only.

It is not legal advice, nor should it be relied upon or used as such.

We recommend you always consult a lawyer for legal advice specifically tailored to your needs & circumstances.