• Objection

    This screen is the start page of the Objection online form. The screen displays information about:

    • ATO decisions that you have a right at law to object to
    • the information you need to submit an objection through the portal.

    Submit your objection

    To submit your objection, select the Next button.

    The Objections – main subject screen will be displayed where you can choose the main subject of your objection.

    More information

    You have the right, under the law, to object to a range of decisions that the ATO makes under tax laws administered by the Commissioner. These decisions include those relating to assessments, amended assessments, determinations, notices, penalties, shortfall interest charge, income tax and fringe benefits tax private rulings, and a number of other decisions.

    You can also object to the Commissioner’s failure to make a private ruling you applied for, if more than 30 days have elapsed after you gave him notice requiring him to make the private ruling.

    The right to object only exists if a provision of the particular taxation Act or an associated regulation allows it. You cannot object to an indirect tax private ruling (goods and services tax, luxury car tax and wine equalisation tax) or administratively binding advice.

    Division 3 Part IVC of the Tax Administration Act 1953 (TAA) sets out how objections are to be made.

    Taxation Ruling TR 2011/5 – ‘Income tax: objections against income tax assessments’ explains the requirements for valid objections against income tax assessments and contains the requirements (the forms, timing and procedures) that are relevant to all objections.

    You can find links to these references in the Objection application form available from the Private rulings and objection start page. Alternatively, you can search for these references by accessing the ATO legal database link which is also available from the Private rulings and objections start page.

    For more information, refer to How do I lodge an objection on the portal? 

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