Objections and reviews

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, you can request an external independent review.

Objections

You can lodge an objection if you’re dissatisfied with:

• a notice of assessment
• a decision made under a taxation law
• a decision made about an application for a grant under the First Home Owner Grant (New Homes) Act 2000.

Note the assessments and decisions to which you cannot object are listed in section 86 of the Taxation Administration Act 1996.

What to expect when you lodge an objection

We’ll acknowledge receipt of your objection and give you further contact details if you would like 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.

Time limits for objections

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.

Making an objection

Your objection must be in writing and must include the reasons why you believe the assessment or decision is incorrect.

Objections cannot be made on the grounds of perceived fairness but should focus on the facts as to why you consider the assessment or decision is wrong, having regard to the relevant legislation.

Your objection must include all supporting evidence necessary to prove your case. Under section 88 of the Taxation Administration Act 1996 the onus is on the objector to prove their case.

Use the relevant form to lodge your objection.

Using the correct form allows us to quickly identify and consider your objection. You can also email your objection.

Payment of outstanding amount

To minimise interest accruing while your objection is being considered, you must pay an outstanding tax or duty. You can view payment options and make a payment online.

If your objection is allowed, we’ll send you any refund and applicable interest.

Land valuation objections

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.

If your objection concerns land valuation matters, including valuation allowances and concessions, go to the Valuer General's website to get an objection kit.

• The Valuer General will consider your objection, inform you of the decision, and any rights of review or appeal you may have.
• If there has been an alteration to the land value, the Valuer General will notify us and your land tax liability will be reassessed based on this new value. You’ll be sent a new land tax notice of assessment.

Reassessments

Sometimes, it may be more appropriate to request a reassessment rather than lodge an objection.

A simple recalculation may be all that is required – for example 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 an email or by lodging a variation return.

If dissatisfied with the result, you can then lodge an objection.

Reviews

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, you can request a review of your penalty.

NCAT

NCAT provides an external review of decisions made by various NSW government agencies. You can ask NCAT to review your case on most matters.

NCAT appeals

1. If either party is dissatisfied with the decision of NCAT, that party may have the right to appeal to an appeal panel of NCAT.
2. If either party is dissatisfied with a decision of an appeal panel, that party may have a further right to appeal to the NSW Supreme Court.

NSW Supreme Court

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.

NSW Supreme Court appeals

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.

Time limits for reviews

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 must give us at least 14 days’ notice before requesting a review from NCAT or the Supreme Court.

Request a review

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.