• Objection – required information

    The Objection - required information and Objection – required information continued screens ask you to supply information that will help determine whether your objection meets the basic requirements for a valid objection.

    These screens help determine basic requirements only. The officer processing your objection will advise whether your application is valid. 

    To provide information about your objection

    In the Objections – required information screen:

    • select ‘Yes’ or ‘No’ to the questions
    • choose the type of objection from the drop down list
    • enter the ‘tax year or claim periods’ for your objection, and
    • select the Next button.

    The Objections – required information continued screen will be displayed.

    All questions on this screen are mandatory.

    Screen fields

    For which year of income, tax or claim period/s are you lodging the objection? (dd/mm/yyyy)

    Enter the tax year or claim period/s relevant to the type of objection – for example:

    • for income tax assessments or amended, enter the start and end date of the relevant financial year/s
    • for fringe benefits tax assessments or amended fringe benefits tax assessments, enter the start and end date of the relevant fringe benefit year/s
    • for private rulings enter the start and end dates for the period/s the ruling covers
    • for notices, determinations and other decisions, enter the year or claim period as set out on the document.

    You can enter start and end dates that cover multiple years or periods – for example, income tax years starting 01/07/2010 and ending 30/06/2013.

    What are you objecting to?

    Choose from the following objection types in the drop down box:

    • assessment
    • amended assessment
    • private ruling
    • other decision, notice or determination.

    If you are objecting to the Commissioner’s failure to make a decision, for example failure to make a private ruling, choose other decision, notice or determination.

    To provide information for the Objections – required information continued screen

    On this screen:

    • select ‘Yes’ or ‘No’ for the questions
    • enter the information required
    • select the Next button.

    The Objections – applicant details screen will be displayed.

    The fields on this screen differ depending on your selections on the Objections – required information screen.

    If on the previous screen you indicated this screen will ask you to you should

    your objection is not within the specified time period

    indicate whether you request the Commissioner exercise his discretion to treat the objection as if it is lodged in time

    choose ‘Yes’ or ‘No’.

    If you choose ‘No’ your objection is not valid and you cannot continue with this application.

    If you choose ‘Yes’ you must ensure that you include details of the circumstances concerning, and the reasons for, not lodging the objection within the relevant period in your application form.

    your objection is to an assessment or amended assessment

    provide the details of the assessments or amended assessment/s

    enter the date and assessment or amended assessment sequence/reference number on the notice/s of assessment or amended assessment.

    You can enter details for more than one assessment or amended assessment.

    The maximum space allowed is 500 characters.

    your objection is to a private ruling

    provide the details of the private ruling

    enter the date and authorisation number/other reference on the Notice of private binding ruling.

    You can enter details for more than one ruling.

    The maximum space allowed is 500 characters.

    your objection is to a decision, notice or determination

    provide the details of the decision, notice or determination

    describe the decision you are objecting to and give the date and reference number on the notice of the decision.

    You can enter details for more than one decision.

    The maximum space allowed is 500 characters.

    your objection is to the Commissioner’s failure to make a decision, for example failure to make a private ruling

    describe the decision sought

    provide the date of your application or notice to the Commissioner and the reference number given on the latest ATO communication about your application or notice.

    If your information exceeds 500 characters you can prepare a document containing the information and attach it to this submission with your application on the ‘File attachments’ screen.
     

    More information about the requirements for valid objections

    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 since your request.

    The right to object to a decision 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 and luxury car tax, wine equalisation tax) or administratively binding advice.

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

    Taxation Ruling TR 96/12 ‘Income tax: objections against income tax assessments’ explains the requirements, forms, timing and procedures for valid objections against income tax assessments.

    You can find links to these references in the Objection form available from the Private rulings and objection start page. Alternatively, you can search for these references via the ATO legal database link on the Private rulings and objections start page.

    To change any information provided

    To change any selections made or information entered on previous screens, select the Back button.

    The Cancel button navigates you to the Private rulings and objections start page.

    There is no save function throughout this application. The Cancel button deletes all information entered and selections made.
     


Relying on our information - our commitment to you

We are committed to providing you with advice and guidance you can rely on, so we make every effort to ensure that what we give you is correct.

If you follow our advice or guidance and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the advice and guidance on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our advice and guidance does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.

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