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You can lodge an objection when you’re dissatisfied with an assessment or decision we’ve made.
Sometimes, it may be more appropriate to request a reassessment rather than lodge an objection.
If dissatisfied with the result of your objection, or if 90 days have passed since your objection was lodged and you haven’t had a response from us , you can request an external, independent review.
You can lodge an objection if you’re dissatisfied with:
We’ll acknowledge receipt of your objection and give you the contact details of someone to contact should you wish to enquire about the progress of your objection.
We’ll review your objection and decide if the assessment or decision should stay the same or be changed. Our review branch is independent of the work area that made the original assessment or decision.
If unsure whether you have the right to object, contact us.
Your objection must be lodged within 60 days of the assessment or decision being made.
In exceptional circumstances, you can request an extension by letting us know, in writing, why you failed to lodge your objection on time.
Your objection must be in writing. Use the relevant form to lodge your objection.
Using the correct form will allow us to quickly identify and consider your objection. You may also outline your objection in a letter or email.
To avoid the imposition of interest, you must still pay any outstanding tax or duty while your objection is being considered.
If your objection is allowed, we’ll send you any refund and applicable interest.
Land values used in land tax notices of assessment are obtained from the NSW Valuer General. Only the Valuer General has the authority to ascertain land values and determine objections relating to land valuation matters.
Sometimes, it may be more appropriate to request a reassessment rather than lodge an objection.
A simple recalculation may be all that is required – eg where you haven’t informed us of a correct figure for your payroll tax assessment, or your land tax assessment includes land that you sold during the year and you haven’t informed us about the sale.
In these situations, it’s more appropriate to send us the correct information in a letter, email or by lodging a variation return.
If dissatisfied with the result, you can then lodge an objection.
If dissatisfied with the result of your objection, or if 90 days have passed since your objection was lodged and you haven’t had a response from us, you can request an external, independent review from the NSW Civil and Administrative Tribunal (NCAT) or NSW Supreme Court.
If your objection is in relation to a fine, find out how to request a review of your penalty.
NCAT provides an external review of decisions made by various NSW government agencies. You can ask NCAT to review your case on most matters.
In certain circumstances, you may wish to go directly to the NSW Supreme Court instead of the NCAT.
If you commence proceedings in the NSW Supreme Court and then decide you want the NCAT to review your case, you can do so provided the NSW Supreme Court has not finalised your case. You must obtain approval from the Supreme Court to withdraw your application for review, to enable the NCAT to deal with the matter.
If you’re dissatisfied with the Supreme Court’s decision, you may have further rights of appeal. For more information on your rights, contact the Supreme Court.
You must lodge your request for review within 60 days of the date the notice of determination of your objection is issued.
If exceptional circumstances prevent you from lodging your request for review within the required time, you can request an extension, which will be granted at the discretion of the NCAT or Supreme Court.
Before requesting a review after 90 days has elapsed since lodging your objection, you give us at least 14 days’ notice before requesting a review from NCAT or the Supreme Court.
Contact the NCAT or the Supreme Court to find out how to lodge your request for review.
Before lodging your request, visit the NSW Caselaw website to review previous decisions of the NCAT or Supreme Court decisions where cases with similar circumstances have been determined.
If you can't find an answer to your questions about objections and reviews, contact us.