Updated Guideline – Objections, Reviews and Appeals

Summary of changes:

  • Before you lodge an objection (page 1): Clarifies the process for taxpayers and taxpayer representatives.
  • How do you lodge an objection and what it should include as a minimum (page 2): Clarifies the expectations (in line with the Taxation Administration Act 1997) of a taxpayer or taxpayer’s representative when lodging an objection.
  • Certain circumstances when you cannot lodge an objection (page 2):  Now includes non-reviewable decisions such as the determination that an applicant/transferee is not a foreign person under the Foreign Investor Land Tax Surcharge and Foreign Investor Duty Surcharge.
  • Amendments to certain references: Legislative references now include the HomeBuilder Grants Act 2020, while the Employment Incentive Scheme (Payroll Tax Rebate) Act 2009 is removed.

Time limits: A reminder that this Guideline also references the time limitations for lodging objections, review requests and appeals.