You must provide detailed grounds or reasons why the assessment or decision is incorrect. You should include evidence to support your grounds.
However, for a reassessment or amended royalty valuation decision, your grounds for objection are limited to changes that triggered the reassessment or decision.
It is up to you to prove your case.
- Issues of fact
You can lodge an objection if you believe the assessment or decision failed to take into account relevant information. You should include details of the facts and evidence to support your position.
- Application of the law
You can lodge an objection if you believe the law was incorrectly applied to your circumstances. You should include the legislative provision(s), any case law or public rulings, and details of how the law has been incorrectly applied to the circumstances of your case.
Examples
All objections are decided on the individual circumstances of each case. The following examples are provided as a guide only and in no way limit how an objection will be decided or the types of information that will be relevant for deciding an objection.
Relevant grounds |
Not relevant grounds |
- The property was my principal place of residence as at 30 June—see attached evidence.
- After the accident I couldn’t live in the house—see attached medical evidence.
- I purchased a tenanted house, negotiated for the tenants to leave early, then moved into the house within 6 months of purchasing it—see attached evidence.
- I went overseas for my Australian employer, so I am not an absentee—see attached evidence.
- Please refund the unpaid tax interest. We did not lodge in time because of circumstances outside of our control—see attached evidence of flooding.
- Please remit penalty tax to nil on the basis that I was given specific advice by my accountant—see attached letter from my accountant.
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- I can’t afford to pay the assessment or don’t want to pay it.
- The law is unfair and should be abolished.
- I agree with the assessment but not the interest that accrued afterwards.
- Please waive our liability on compassionate grounds that are not provided for under the legislation.
- My circumstances are unique and within the intention of the legislation.
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