Complaints and objections

If you are dissatisfied with a decision made by the Commissioner of State Revenue about an assessment of liability 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.

Lodging an objection

You can lodge an objection if you are dissatisfied with:

  • a notice of assessment, including a decision or conduct leading up to or forming part of the process of making an assessment
  • a reassessment increasing your liability
  • a reassessment decreasing your liability under section 18(b) of the Taxation Administration Act 2001
  • the Commissioner’s decision in relation to an application for a Queensland First Home Owners’ Grant or building boost grant
  • the Commissioner’s decision requiring repayment of a grant under section 47 of the First Home Owner Grant and Other Home Owner Grants Act 2000 or section 38 of the Building Boost Grant Act 2011
  • a decision made under section 500 of the Duties Act 2001 not to make a reassessment. You will need to show that particular circumstances apply to require the Commissioner to make a reassessment.

Generally, you can object on any grounds. However, for a:

  • reassessment, the right of objection is limited to the changes that triggered the reassessment
  • land tax assessment, you cannot object to the land valuation. Valuations are made under the Land Valuation Act 2010. If you think the value is wrong, you can make a valuation objection to the Department of Natural Resources, Mines and Energy.

You cannot lodge an objection that relates only to:

  • a mining or petroleum royalties assessment
  • a non-reviewable decision.


Objections must be in writing

We recommend using the objection form—it sets out all the information required to lodge an objection.

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 the assessor failed to take into account certain information (and detail how and why).

You need to prove your case. It may help if you include copies of supporting evidence with the objection form or letter.

You can lodge your objection by email or post.



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

Note: Even if you lodge an objection, you still need to pay your tax 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.

An authorised representative (e.g. a solicitor or accountant) can lodge an objection on your behalf. Alternatively, you can authorise another person (e.g. a relative or friend) to deal with us about the objection on your behalf. If you would like a friend or relative to lodge an objection on your behalf, you must provide us with an authority. You can do this by completing the objection form or by providing a signed letter of authorisation.

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 B 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 and/or unpaid tax interest, you are entitled to interest on the overpaid amount. 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 particulars of the matter, the Queensland Civil and Administrative Tribunal (QCAT) or the Queensland Supreme Court will review the case.

If you are applying for a review of the decision by QCAT, you can give the Commissioner notice by email or post.



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

If you are appealing to the Queensland Supreme Court, you must serve the Commissioner with the documents within 7 days of filing in the Court. In proceedings, you should identify the respondent as ‘The Commissioner of State Revenue’.

Objections relating to duties, land tax, payroll tax, unpaid tax interest or penalties

If you are dissatisfied with the outcome of an objection decision relating to duties, land tax, payroll tax, unpaid tax interest or penalties, you can either:


  • appeal the decision through the Queensland Supreme Court.

Your right of appeal or review is explained by section 69 of the Taxation Administration Act 2001.

Generally, the grounds of appeal or review are limited to the grounds of the objection, and you need to prove your case.

You are only entitled to appeal or apply for a review of a decision if you have paid the tax and any unpaid tax interest before lodging the appeal or application.

You must both pay the liability and lodge your appeal with QCAT or the Queensland Supreme Court within 60 days of the decision being given to you. This time cannot be extended.

Objections relating to home owner grants

If you are dissatisfied with the outcome of an objection decision relating to a first home owner grant or Queensland building boost grant, you can apply for a review of the decision by QCAT.

Your appeal must be lodged with QCAT within 60 days of the decision being given to you.

For more information about your right of review by QCAT, see:

Judicial review

The Judicial Review Act 1991 provides a process for certain administrative decisions to be reviewed on questions of law.

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
  • decisions to disallow objections—you can seek a review of an objection decision
  • non-reviewable decisions—you cannot request a review.

Non-reviewable decisions

The following are non-reviewable decisions under the Taxation Administration Act 2001:

  • a decision not to make a reassessment
  • a decision not to make an assessment because it is required or allowed to be made by self assessment
  • a compromise assessment
  • 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: 2 September 2020