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Objections, reviews and appeals

Objections

If you are dissatisfied with an assessment, royalty valuation decision or decision on a grant application, you can lodge an objection.

Your objection will be considered by someone independent from the original decision maker.

You should first decide whether other avenues may resolve the issue quicker or are more appropriate in your circumstances.

Lodging an objection does not extend the payment due date for your liability. Interest will continue to accrue if the liability is not paid in full by the due date (except for some grants). This may increase the amount you have to pay.

What can I object to?

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 by objecting to the assessment.
  • 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 Resources.

You must provide grounds (reasons) for your objection.

Can I object to penalties and interest?

If you are after a reduction of interest or penalties, you should first decide whether other avenues may resolve the issue quicker.

If you are dissatisfied with the outcome you receive, you can lodge an objection to the assessment that has the penalty or interest. Your grounds for review should take into account these public rulings:

You cannot object to late payment interest (the interest that accrues after an assessment is made).

What are grounds for objection?

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.
  • 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.

How do I lodge an objection?

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 details to demonstrate your case
  • include supporting evidence.

A representative (e.g. a solicitor, accountant or mining and petroleum tenement management service) 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. The objection form has information on this.

If you need help completing the form, or want 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

Review and Dispute Resolution Division
Queensland Revenue Office
PO Box 15931
City East Qld 4002

Is there a deadline to lodge?

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

In limited circumstances, the Commissioner of State Revenue may agree to extend the time for lodging an objection. An extension will only be granted if the Commissioner is satisfied there is a reasonable excuse for not lodging within 60 days.

Your request for an extension of time should:

  • be in writing—we recommend using the objection form (see Part C)
  • detail reasons for the delay
  • describe efforts you made to lodge on time
  • identify when and how you became aware of the matter in dispute (the issue to which your objection relates)
  • state any other relevant matter.

You will be notified in writing of the Commissioner’s decision. If the Commissioner does not grant an extension, your objection will not be considered.

The Commissioner’s decision not to extend time to lodge an objection is a non-reviewable decision.

What happens next?

How long will it take?

We aim to determine your objection within 90 days from receipt, or longer if your matter is complex or we need more information.

What are the possible outcomes?

We can:

  • allow the objection in full
  • allow the objection in part
  • disallow the objection.

If the objection decision:

  • changes the outcome, we will provide you with a reassessment or decision notice giving effect to the objection decision
  • confirms the assessment, you will need to pay the amount specified on the notice (if any), including any interest.

If your objection results in a refund of tax or royalty, the refund may include interest at the prescribed rate. If you provide new information and this results in a reassessment, causing the objection to be disallowed or withdrawn, interest may not be payable.

What if I am dissatisfied with the outcome?

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

Reviews and appeals

Home owner grant

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

or

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.

Neither QCAT nor the court has the power to extend the time for filing.

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

Notifying the Commissioner of State Revenue

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

Email

appeals@treasury.qld.gov.au

Post

Review and Dispute Resolution Division
Queensland Revenue Office
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.

Last updated: 2 December 2021