Objections and Appeals in Tasmania
Reviewed by the Commoner Law Editorial Team. Sourced from Commonwealth Acts of Parliament, federal regulations, and official government guidance. State-level information reflects each state's own Acts and court decisions. Written in plain language for general understanding — this is educational content, not legal advice. Our editorial standards
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 Tasmania differs from federal law
Taxpayers in Tasmania can object to ATO assessments and State Revenue Office assessments through separate processes. Federal tax objections follow Commonwealth law; state tax objections follow Tasmanian law.
- For federal tax (income tax, GST, super guarantee), objections must be lodged with the ATO within the time limits set by the Taxation Administration Act 1953 — generally 2 years for individuals with simple affairs or 4 years for others.
- If the ATO disallows an objection, the taxpayer can appeal to the Administrative Appeals Tribunal (AAT) or the Federal Court of Australia.
- For Tasmanian state taxes (land tax, duty, payroll tax), objections are lodged with the State Revenue Office of Tasmania under the relevant Act. If the objection is disallowed, the taxpayer can appeal to the Magistrates Court or Supreme Court of Tasmania depending on the amount in dispute.
- Tasmania does not have a civil and administrative tribunal equivalent to VCAT or NCAT — tax appeal matters are heard by the courts.
Additional Steps in Tasmania
Lodge federal tax objections through myGov, your tax agent, or in writing to the ATO. Tasmanian state tax objections go to the State Revenue Office (sro.tas.gov.au). For legal advice on tax disputes, contact Legal Aid Tasmania or a specialist tax lawyer.
Relevant Law: Taxation Administration Act 1953 (Cth), Part IVC; Land Tax Act 2000 (Tas); Duties Act 2001 (Tas); Payroll Tax Act 2008 (Tas)
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.
Objections and Appeals in other states
Same topic, different jurisdiction. Pick the one that applies to you.