Complaints and objections

If you are dissatisfied with a decision made by the Commissioner of State Revenue about an assessment of liability, royalty valuation decision, grant application or the level of service you received, you should first consider contacting us to discuss the matter. You can call 1300 300 734 and be referred to the person who made the decision, if you:

  • do not understand how the assessment or decision was made
  • believe that there was an error
  • have new information that was not available at the time the liability was determined, which could change the result
  • have concerns regarding the service you have received.

You may apply for a payment arrangement if paying the liability could cause financial hardship.

If you are still dissatisfied, you can in most cases seek to have the decision reviewed by lodging an objection or applying for judicial review.

Alternatively, you may lodge a complaint regarding our services.

Lodging a complaint

A complaint is an expression of dissatisfaction with our administration or quality of service. It does not include matters relating to government policy or decisions regarding individual tax liability. If you are dissatisfied with a decision or assessment, you should consider lodging an objection.

Complaints, compliments or suggestions can be made via the online complaint form. We welcome your feedback.

It might take us up to 60 working days to respond if a matter is complex. If you are not satisfied with the resolution of your complaint, you can ask for the matter to be reviewed further.

If you are dissatisfied with an assessment or with a grant or royalty valuation decision, you should consider lodging an objection.

Lodging an objection

You can lodge an objection if you are dissatisfied with:

  • an original assessment
  • a reassessment increasing your liability
  • a royalty valuation decision
  • an amended royalty valuation decision
  • a decision on an application for a grant or to repay a grant amount
  • a reassessment decreasing your liability under section 18(b) of the Taxation Administration Act 2001
  • a reassessment of mineral royalty that varies the amount payable to the state and the amount payable to another person, but which does not change the taxpayer’s total liability for royalty
  • a decision covered by section 500 of the Duties Act 2001 (certain decisions not to reassess—your decision notice will state if this applies).

However:

  • You can only object to a decision or conduct leading up to the making of an assessment that resulted in an assessment as part of an assessment objection.
  • For an objection against a reassessment or amended royalty valuation decision, the right of objection is limited to the changes that triggered the reassessment or amended royalty valuation decision.
  • You cannot object to a non-reviewable decision.
  • You can only object to a royalty valuation decision or amended royalty valuation decision by objecting to the decision itself (within 60 days of receiving the decision). If you are objecting to a royalty assessment where liability is determined by reference to a royalty valuation decision or amended royalty valuation decision, the matters relevant to that decision cannot be used as grounds for objecting to the assessment.
  • For land tax, you can lodge objections to land valuations with the Department of Natural Resources, Mines and Energy.

You must provide grounds (reasons) for your objection.

Requirements

Objections must be in writing

You must lodge an objection with the Commissioner of State Revenue.

The objection must:

  • be in writing—we recommend using the objection form
  • clearly state the grounds for your objection and provide sufficient details to demonstrate your case
  • include supporting evidence.

You must detail the grounds of your objection. It is not enough to say that you ‘do not agree with the decision’, that ‘it is unfair’, or to complain about tax in general terms. The fact that you cannot pay the liability is not a ground of objection. If you believe an assessment is incorrect, your reasons should explain why it is incorrect—for example, you believe that we failed to take into account certain information (and detail how and why).

You need to prove your case.

A representative (e.g. a solicitor or accountant) can lodge your objection and deal with us on your behalf. You can also authorise a friend or family member to deal with us for you.

If you need help completing the form, or need more information about the objection process, send an email to objections@treasury.qld.gov.au.

You can lodge your objection by email or post.

Email

objections@treasury.qld.gov.au

Post

Administrative Review
Office of State Revenue
PO Box 15931
City East Qld 4002

Note: Even if you lodge an objection against an assessment or reassessment, you still need to pay your tax or royalty liability by the due date. If you do not, unpaid tax interest will accrue on any outstanding amount.

We will send you an acknowledgment letter within 5 business days of receiving your objection. The letter will include a contact name and telephone number in case you need to call us about your objection.

Objections must be lodged within 60 days

You must lodge the objection within 60 days of receiving the assessment or decision notice.

You can request an extension of time. However, extensions are granted only in cases where the Commissioner is satisfied that it would be unreasonable for the objection to have been lodged within 60 days. A decision not to extend the time is a non-reviewable decision.

Your request for an extension of time must be in writing and state the reasons why you could not lodge the objection within 60 days. You should outline:

  • what caused the delay in lodging your objection
  • the efforts you made to lodge on time
  • when you first became aware that the assessment or decision by the Commissioner was incorrect, and how you identified it
  • any other relevant information that supports your case.

We recommend you use part C of the objection form to request an extension.

Determining the outcome

Your objection will be considered by a delegate of the Commissioner who is independent from the original decision maker.

You may be asked to provide further information to support your grounds of objection. If you provide new information at this stage, your matter may be referred to the relevant business area for consideration.

We will contact you within 30 days of lodging your objection regarding progress and will include an estimated time frame to reach a decision.

Our goal is to determine your objection within 90 days of receipt, or within 60 days of receipt of any additional information that is required, whichever is the longer period.

We will keep you informed about the progress of your objection and any change to the timing in which you can expect a decision.

Your objection may be allowed, allowed in part or disallowed. We will advise you of the outcome in writing and include reasons for the decision. If a reassessment is necessary, we will issue a notice together with any refund owing to you.

If your objection results in a refund of tax or royalty, the refund may include interest. Interest is paid at the prescribed rate. Interest may not be paid in circumstances where the objection is disallowed or withdrawn because a reassessment is issued as a result of new information being provided on objection.

If you are dissatisfied with the outcome, you can seek a review of an objection decision.

Review of an objection decision

If you are dissatisfied with the outcome of your objection, you may apply for a review of the decision. Depending on the matter, the Queensland Civil and Administrative Tribunal (QCAT) or the Queensland Supreme Court will review the case.

Home owner grant

If you are dissatisfied with the outcome of an objection decision relating to a grant decision, you can apply to the Queensland Civil and Administrative Tribunal (QCAT) for a review.

The grounds for your application must be limited to the grounds of the objection, unless QCAT orders otherwise. It is up to you to prove your case.

  1. File an application for review with QCAT within 60 days of receiving the objection decision.
  2. Provide the Commissioner with a copy of the documents within 7 days after filing the application.

In your application, identify the respondent as ‘The Commissioner of State Revenue’.

Assessment or royalty decision

If you are dissatisfied with the outcome of your objection to an assessment or royalty valuation decision, you can either:

The grounds for your application or appeal must be limited to the grounds of the objection, unless QCAT or the court orders otherwise. It is up to you to prove your case.

  1. If your matter relates to an assessment, you must pay the liability (including penalties and any interest that has accrued) first.
  2. File an application for review with QCAT or notice of appeal with the Supreme Court within 60 days of receiving the objection decision.
  3. Provide the Commissioner with a copy of the documents within 7 days after the QCAT application is filed, or as soon as practicable after the Supreme Court appeal is filed.

The tribunal or court does not have power to extend time for filing.

In your appeal, identify the respondent as ‘The Commissioner of State Revenue’.

Notices for the Commissioner

If you are applying to QCAT, you can provide a copy of the application to the Commissioner by email or post.

Email

appeals@treasury.qld.gov.au (This is the fastest method.)

Post

Administrative Review
Office of State Revenue
PO Box 15931
City East Qld 4002

If you are appealing to the Supreme Court, you can provide a copy of the appeal to the Commissioner by posting the documents or delivering them. We have certain officers who are authorised to accept documents on behalf of the Commissioner. Send an email to appeals@treasury.qld.gov.au to arrange a time for delivery.

Judicial review

The Judicial Review Act 1991 provides a process for certain administrative decisions to be reviewed on questions of law—this is known as a ‘judicial review’.

Our decisions are subject to judicial review (including failing to make a decision) except for:

  • assessments and conduct leading up to an assessment—you can lodge an objection
  • royalty valuation decisions—you can loge an objection
  • decisions to disallow objections—you can seek a review of an objection decision
  • non-reviewable decisions—you cannot request a review.

In many cases, it may be quicker and easier to first discuss your issue with the staff member who made the decision to see if the matter can be resolved without going through the judicial review process.

We recommend you seek legal advice if you intend to apply for judicial review under the Judicial Review Act.

Decisions that cannot be reviewed

You cannot lodge an objection, appeal or judicial review application for a non-reviewable decision.

A non-reviewable decision is one that is declared under the relevant legislation (excluding grants) to be a non-reviewable decision. For example:

  • a decision not to reassess (unless covered by section 500 of the Duties Act)
  • a decision not to assess because it can or must be self assessed
  • a compromise assessment
  • a decision not to make or amend a gross value royalty decision, to decrease the gross value of a mineral, where royalty is already payable for the return period
  • a decision refusing to extend the time to lodge an objection
  • a decision not to disclose confidential information
  • a decision about extending the time for payment
  • a decision to terminate a payment arrangement.

More information

Last updated: 29 October 2020