Objections, appeals and decisions

We administer a variety of laws relating to taxes and entitlements.  If you feel an incorrect decision has been made under any of these laws, you may have the right to object. You may lodge an objection if you are dissatisfied with:

• a notice of assessment or reassessment
• certain decisions made under a revenue law as defined in section 6 of the Taxation Administration Act 2001
• certain decisions made under the First Home Owner Grant Act 2000.

However, you cannot lodge an objection if you are dissatisfied with:

• a royalty assessment
• a compromise assessment
• a reassessment which decreases your tax liability
• for the purposes of a land tax assessment or reassessment, a valuation of land made under the Valuation of Land Act 1944.

Furthermore, if a reassessment increases your tax liability, your right of objection only applies to the basis of the increase in liability only.

Your objection must:

• be in writing
• state in detail the grounds of objection
• be accompanied by copies of all materials relevant to decide the objection
• be lodged within 60 days after the assessment or decision to which the objection relates is issued.

When we receive an objection, we will:

• consider all grounds of objection and request further information if required
• decide whether to fully, or partially allow, or disallow, the objection
• provide written reasons for the decision
• provide detail about your right of appeal
• issue a reassessment (where appropriate).

If you lodge an objection, you are still required to pay any money owing under an assessment or Notice of Decision. Unpaid tax interest will continue to accrue on an assessment while an objection is determined. If your objection is allowed, the money will be refunded. 

If you are dissatisfied with the outcome of your objection, you can:

• file a notice of appeal in the court specified in the objection decision letter
• apply in certain circumstances to the Queensland Civil and Administrative Tribunal (QCAT) for a review.

If you choose to appeal or apply for a review, you must do so within 60 days of receiving your objection decision. The grounds of your appeal or review application are limited to the grounds of your objection unless the court or QCAT allow otherwise.

Note: When appealing or applying for a review of the objection decision, the respondent should be identified as 'The Commissioner of State Revenue'.

Court appeals

You must give the Commissioner a copy of the notice of appeal within 7 days of filing it with the court.

The court must decide to fully or partially allow, or disallow, an appeal.
The Commissioner must issue a reassessment, where necessary, to give effect to the court's decision.

For more information about the courts, visit www.courts.qld.gov.au.

QCAT reviews

You may be able to apply for a review by QCAT in certain circumstances. These will be outlined by the objection decision letter.

If your application for review is accepted by QCAT, you must give us a copy within 7 days.

During the proceedings, QCAT may give the Commissioner 28 days to reconsider the objection decision. QCAT may also:

• confirm or amend the objection decision
• substitute the objection decision with its own
• set aside the objection decision and then ask the Commissioner to reconsider it.

Visit the QCAT website for more information.

The Judicial Review Act 1991 provides a process for review of questions of law of certain administrative decisions.

All of our decisions are subject to judicial review (including failure to make a decision) with some exceptions.

The exceptions are:

• assessment decisions
• decisions disallowing an objection in whole or part
• non-reviewable decisions.

The Taxation Administration Act 2001 specifies that the following are non-reviewable decisions:

• decisions not to make an assessment where the assessment is required or permitted to be accounted for by return
• decisions not to make a reassessment
• compromise assessments
• the Commissioner's legal interpretations and assessment practices
• decisions extending time for payment or terminating a payment arrangement
• decisions refusing to extend the time for lodging an objection
• decisions refusing to disclose confidential information.

See Public Ruling TAA000.1—Part 6 of the Taxation Administration Act 2001—objections, reviews and appeals for more information.