Disputes and objections

If you disagree with a decision or an assessment that has been issued, you can lodge a written dispute or an objection with us.

• Certain matters relating to coal reject are not open to dispute as outlined in section 286D of the Mining Act 1992.
• Objections cannot be made against certain matters as outlined in section 86(2) of the Taxation Administration Act 1996.

Defining a dispute

A matter is a dispute when it relates to:

• the quantity of minerals disposed of or held by the holder of a mining lease
• the quantity of coal disposed of by the holder of a mining lease
• whether – and the extent to which – coal was recovered by open cut mining, underground mining or deep underground mining.

To challenge any other aspect of a decision made or assessment issued, you can lodge an objection.

You must lodge your dispute in writing, providing all necessary details to support your case.

• We will refer the dispute to the Minister for Resources for resolution.
• The determination made by the Minister on a disputed matter is final and binding.

Defining an objection

An objection is a disagreement with an assessment or decision made by Revenue NSW.

If you are not satisfied with an assessment or any decision made by the Chief Commissioner of State Revenue you can lodge an objection.

Part 10, Division 1 of the Taxation Administration Act 1996 provides that an objection must:

• be made in writing
• fully state the grounds for the objection and
• be lodged within 60 days from the date of service of the assessment or decision.

Before you start, read about objections and reviews, including:

• the circumstances where you can lodge an objection
• how to lodge your objection
• time limits
• finding out the result of your objection.

Lodging a dispute or an objection

You can lodge an objection with Revenue NSW using our online form. Please ensure you select 'Royalties' as the objection type. Alternatively, You can lodge your dispute or objection by sending an email.