Complaints and objections
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:
- 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.
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:
- Lodge an objection. If you want a review of an assessment or decision, you can object.
- Seek a review of an objection decision. If you have objected to the assessment or decision and are dissatisfied with the outcome of your objection, you may be able to appeal or apply for a review of the objection decision.
- Apply for a judicial review. Generally, decisions other than assessments are subject to judicial review. However, there are several exceptions.
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.
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 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 and Mines.
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:
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:
- 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.
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.
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 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.
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’.
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:
- apply for a review of the decision by QCAT—as provided under the Queensland Civil and Administrative Tribunal Act 2009
- 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 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.
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:
- section 59 of the First Home Owner Grant Act 2000 for the first home owner grant
- section 96 of the Building Boost Grant Act 2011 for the Queensland building boost grant.
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.
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
- the giving of an electronic payment notice under section 29A(1)
- the giving of an electronic communication notice under section 143A(1)
- a decision to refuse an application to withdraw an electronic payment notice under section 29B
- a decision to refuse an application to withdraw an electronic communication notice under section 143B
- a decision not to disclose confidential information
- a decision about extending the time for payment
- a decision to terminate a payment arrangement.
- Public ruling TAA000.1—Part 6 of the Taxation Administration Act 2001—Objections, reviews and appeals
- Section 65 of the Taxation Administration Act 2001, which applies to objections relating to duties, land tax and payroll tax
- For objections relating to first home buyer grants, see section 56 of the First Home Owner Grant Act 2000.
- For objections relating to the Queensland building boost grant, see section 94 of the Building Boost Grant Act 2011.