Complaints and objections

In many cases, the quickest and easiest way to resolve an issue or query is to contact the staff member who made the decision on your assessment, royalty valuation decision or grant application.

You should contact us if you:

• are unsure how the assessment or decision was made
• believe there was an error in making the assessment or decision
• have new information that may change the outcome that was not available when the assessment or decision was made
• have concerns about the service you received.

Call us on 1300 300 734 and we will put you through to the most appropriate person.

Find out how to seek a review of decisions affecting self assessor registration.

If you are having difficulties paying your liability, contact us to discuss whether paying by instalments is appropriate in your circumstances.

If you are not satisfied with the service you received from us, including in relation to your human rights, you can lodge a formal complaint.

It may take up to 60 business days for us to respond if your matter is complex. If you are unhappy with how your complaint is resolved, you can ask for it to be reviewed further.

Your matter may be resolved faster if you query it with us first.

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

You can lodge an objection if you are dissatisfied with:

• an assessment
• a royalty valuation decision
• a decision on your grant application.

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 objection process.

It may take up to 90 days to determine an objection; however, it can sometimes take longer (e.g. if the matter is complex or more information is needed).

Requests to review decisions affecting self assessor registration must be made within 28 days after receiving the notice.

Pay your liability

You must pay your liability by the due date for payment (as stated on the notice) even if you lodge an objection.

Interest will accrue on any amount unpaid by the due date (except for some grants). We may also take debt-recovery action against you.

Grounds for objection

You will need to provide sufficient reasons and information to support your objection. You are responsible for proving your case.

Read about the objection process.

If you are dissatisfied with the outcome of your objection you can either:

• apply to the Queensland Civil and Administrative Tribunal (QCAT) for a review of the decision
• appeal the decision to the Queensland Supreme Court (not available for grants).

Applications or appeals must be lodged within 60 days after you receive the objection decision.

You must pay your liability in full—including penalty and interest—before you apply for a review of an objection decision (other than for a grant or a royalty valuation decision).

Learn about the review process.

You can request a review of a decision we make about self assessor registration, including:

• application for registration not being approved
• suspension or cancellation of registration
• imposition of a penalty amount.

You must apply for a review within 28 days after receiving our notice of decision, and state in detail the grounds of the review. Send your request to reviews@treasury.qld.gov.au.

If you are dissatisfied with the outcome of the review, you can apply to the Queensland Civil and Administrative Tribunal (QCAT) for a review of the decision. This application must be lodged within 28 days after you receive the review decision.

You can apply to the Supreme Court of Queensland for a review of a decision on questions of law (judicial review)—but not for assessments, royalty valuation decisions or non-reviewable decisions.

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.

You should seek legal advice if you intend to apply for judicial review under the Judicial Review Act 1991.

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

This is a decision of the Commissioner of State Revenue that is declared under the relevant legislation (excluding grants) to be a ‘non-reviewable decision’.

Non-reviewable decisions are:

• a decision not to reassess (unless covered by section 500 of the Duties Act 2001)
• 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.