Objections and Appeals in New South Wales
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What is this right?
If you disagree with an ATO decision — such as an amended assessment or a penalty — you have the right to formally object under Part IVC of the Taxation Administration Act 1953.
You must lodge your objection within 60 days of receiving the notice of assessment or decision. For some private rulings and certain other decisions, the period may be 4 years. Your objection must be in writing and explain why you believe the decision is wrong, supported by evidence.
The ATO will review your objection through an independent officer who was not involved in the original decision. The ATO must give you a written decision on your objection, called an objection decision.
If you are unhappy with the objection decision, you can apply for an external review by the Administrative Appeals Tribunal (AAT) or appeal to the Federal Court of Australia. You generally have 60 days from the date of the objection decision to apply. The AAT is less formal and less expensive than the Federal Court, and many taxpayers represent themselves.
When does it apply?
This applies whenever the ATO makes a decision that affects your tax position and you disagree with it.
- This includes amended assessments, penalties, interest charges, private rulings, and GST decisions.
- You must act within 60 days of receiving the ATO's notice.
- Late objections may be accepted if you can show exceptional circumstances.
What to Do If You Disagree with an ATO Tax Decision in Australia
- Lodge your objection within 60 days — do not miss this deadline.
- Put your objection in writing using the ATO's approved form or a detailed letter.
- State clearly why you disagree and attach supporting documents, receipts, or legal arguments.
- Consider getting help from a registered tax agent or tax lawyer, especially for complex matters.
- If your objection is rejected, decide whether to apply to the AAT (lower cost) or the Federal Court (binding precedent).
- Request a payment deferral while your objection is being considered, so you are not forced to pay the disputed amount.
What should you NOT do?
- Don't let the 60-day deadline pass — late objections are only accepted in rare cases.
- Don't assume phoning the ATO is an objection — it must be lodged in writing.
- Don't stop paying undisputed amounts — interest continues to accrue on any outstanding balance.
- Don't rely on the same arguments without new evidence if your first objection was rejected.
- Don't ignore an objection decision — if you miss the 60-day window for external review, you lose that right.
How New South Wales differs from federal law
For federal taxes, the ATO objection and appeal pathway is consistent across Australia. For NSW state taxes, objections are made to the Chief Commissioner of State Revenue and appeals lie to NCAT or the NSW Supreme Court.
- Objections to Revenue NSW assessments (payroll tax, land tax, stamp duty) must be lodged in writing with the Chief Commissioner of State Revenue within 60 days of the assessment notice (Taxation Administration Act 1996 (NSW), s 86).
- If your objection is disallowed, you can appeal to the NSW Civil and Administrative Tribunal (NCAT) Administrative and Equal Opportunity Division, or directly to the NSW Supreme Court (s 96).
- NCAT provides a less formal and less costly forum than the Supreme Court for tax disputes. Legal representation is permitted but not required.
- For federal tax disputes, the pathway is: internal review by the ATO, then objection, then appeal to the Administrative Appeals Tribunal (AAT) or the Federal Court. This is the same in NSW as in all other states.
Additional Steps in New South Wales
Lodge state tax objections through Revenue NSW (revenue.nsw.gov.au) within 60 days. For federal tax objections, use the ATO objection form (available on myGov or through your tax agent). NCAT applications can be lodged online at ncat.nsw.gov.au.
Relevant Law: Taxation Administration Act 1996 (NSW), Part 10; Civil and Administrative Tribunal Act 2013 (NSW); Taxation Administration Act 1953 (Cth), Part IVC
Common Questions
When does objections and appeals apply?
This applies whenever the ATO makes a decision that affects your tax position and you disagree with it.This includes amended assessments, penalties, interest charges, private rulings, and GST decisions.You must act within 60 days of receiving the ATO's notice.Late objections may be accepted if you can show exceptional circumstances.
What should I do if I disagree with an ATO assessment or penalty decision in Australia?
Lodge your objection within 60 days — do not miss this deadline.Put your objection in writing using the ATO's approved form or a detailed letter.State clearly why you disagree and attach supporting documents, receipts, or legal arguments.Consider getting help from a registered tax agent or tax lawyer, especially for complex matters.If your objection is rejected, decide whether to apply to the AAT (lower cost) or the Federal Court (binding precedent).Request a payment deferral while your objection is being considered, so you are not forced to pay the disputed amount.
What mistakes should I avoid with objections and appeals?
Don't let the 60-day deadline pass — late objections are only accepted in rare cases.Don't assume phoning the ATO is an objection — it must be lodged in writing.Don't stop paying undisputed amounts — interest continues to accrue on any outstanding balance.Don't rely on the same arguments without new evidence if your first objection was rejected.Don't ignore an objection decision — if you miss the 60-day window for external review, you lose that right.
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