Objections and Appeals in Western Australia
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 Western Australia differs from federal law
Objections to federal tax assessments follow the standard ATO process. For WA state taxes, objections are handled by RevenueWA with appeals to SAT or the courts.
- For WA state taxes, a taxpayer who disagrees with an assessment can lodge an objection with the Commissioner of State Revenue within 60 days of receiving the assessment, under the Taxation Administration Act 2003 (WA).
- If the objection is disallowed, the taxpayer can appeal to the State Administrative Tribunal (SAT) or the Supreme Court of WA.
- SAT provides a less formal and less costly forum than the Supreme Court for tax disputes. SAT can review the assessment on its merits and substitute its own decision.
- For federal tax, the standard process applies: lodge an objection with the ATO, and if disallowed, appeal to the Administrative Appeals Tribunal (AAT) or the Federal Court.
Additional Steps in Western Australia
Lodge federal objections with the ATO within the time limit. Lodge state tax objections with RevenueWA within 60 days. Seek advice from a tax professional or Legal Aid WA (1300 650 579) if you need help preparing an objection. Apply to SAT if the objection is refused.
Relevant Law: Taxation Administration Act 1953 (Cth), Part IVC; Taxation Administration Act 2003 (WA); State Administrative Tribunal Act 2004 (WA)
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.