If a customer disagrees with a tax assessment, reassessment or certain decisions, they can lodge a formal objection.
While most of our assessments and decisions are undisputed, a small percentage of customers object to their tax liability or whether a concession or exemption applies.
When a customer disagrees with a tax assessment or certain types of tax decisions we have made, they can lodge a formal objection to challenge its legal basis. Objections must be based on legal grounds. Claims such as the tax being too high, financial hardship or personal circumstances are not considered valid.
Objections are determined by our review officers and specialists, who are independent of the officers responsible for the original assessments and decisions.
We advise customers of the outcome of their objection in writing, and when an objection is disallowed, we provide detailed written reasons explaining why.
Table 23: Managing objections 2024–25
| 2024–25 | CGL | Duties | FHOG | HBR | LTX | PTX | UCM | WBT | CPVSL | GAIC | WGT | SSL | Total | % |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Objections received* | 4 | 455 | 122 | 17 | 5,055 | 495 | 2 | 19 | 0 | 0 | 18 | 1 | 6,188 | |
| Objections processed* | 4 | 439 | 135 | 25 | 4,707 | 442 | 2 | 0 | 0 | 1 | 18 | 1 | 5,774 | |
| Allowed in full | 0 | 76 | 30 | 3 | 581 | 32 | 0 | 0 | 0 | 0 | 2 | 0 | 724 | 12.54% |
| Allowed in part | 0 | 49 | 4 | 0 | 611 | 68 | 0 | 0 | 0 | 0 | 1 | 0 | 733 | 12.69% |
| Disallowed in full | 2 | 234 | 93 | 16 | 2,602 | 249 | 2 | 0 | 0 | 0 | 10 | 0 | 3,208 | 55.56% |
| Withdrawn by taxpayer prior to decision | 0 | 9 | 2 | 1 | 65 | 8 | 0 | 0 | 0 | 0 | 2 | 0 | 87 | 1.51% |
| Closed/invalid | 2 | 71 | 6 | 5 | 848 | 85 | 0 | 0 | 0 | 1 | 3 | 1 | 1,022 | 17.70% |
| Objections pending 30 June 2025 | 0 | 121 | 22 | 0 | 1,934 | 266 | 0 | 19 | 0 | 0 | 5 | 0 | 2,367 |
* In this table, the number of objections refers to the total number of assessments objected to. Some objections, particularly for payroll tax and land tax, relate to multiple assessments.
CGL – congestion levy, FHOG – First Home Owner Grant, HBR – HomeBuilder grant, LTX – land tax, PTX – payroll tax, UCM – unclaimed money, WBT – wagering and betting tax, CPVSL – commercial passenger vehicle service levy, GAIC – growth areas infrastructure contribution, WGT – windfall gains tax, SSL – short stay levy.