If you are dissatisfied with an assessment of your tax liability or a decision made by the Commissioner of State Revenue, you should first consider contacting us to discuss the matter.
Call 1300 300 734 and you can be referred to the person who made the decision (the assessor or investigator) if you:
You may apply for a payment arrangement if paying the liability could cause financial hardship.
If you are still dissatisfied, you can seek to have the decision reviewed. Depending on the type of decision, there are several options:
Alternatively, if you feel that you have not received timely and professional service from us, you can lodge a complaint online or call 1800 659 414. We welcome your feedback.
You can lodge an objection if you are dissatisfied with:
Generally, you can object on any grounds. However, for a:
You cannot lodge an objection that relates only to:
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:
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 (UTI) 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:
We recommend you use part B of the objection form to request an extension.
We will extend the time for lodging an objection where you request a review of an assessment or decision within 60 days of receiving it and you lodge an objection within 60 days of being notified of the outcome of that review.
We will notify you as soon as possible of our decision on whether to extend the time. If we grant an extension, we will then proceed to consider the objection.
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 late payment 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.
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:
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’.
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:
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 accrued 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.
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:
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:
The following are non-reviewable decisions under the Taxation Administration Act 2001: