Actions in Respect of Taxation

Nature of action Time Limit Period Legislation Provision
Taxation objection 60 days

2 years

4 years

(Time limits depend on which section or legislation the tax objection is made upon)

Part IVC (ss 14ZL – 14ZW) of the Taxation Administration Act 1953 (Cth) A person dissatisfied with an assessment, determination, notice or decision may lodge a written “taxation objection” with the Commissioner.

Standard forms are available on the ATO website. Lodge objection within 2 years after the notice of the assessment is given to the person, otherwise 4 years after the notice of the assessment is given to the person, in any other case, 60 days after the taxation decision is served on the person. NB. – Specific rules apply to different types of taxation and the rules should be consulted carefully.

Application to Administrative Appeals Tribunal for Review of tax decision 60 days s 14ZZC Taxation Administration Act 1953 (Cth) Lodge with Administrative Appeals Tribunal within 60 days after person making application is served with notice of decision.
Appeal to Federal Court against an appealable objection decision 60 days s 14ZZN Taxation Administration Act 1953 (Cth) Within 60 days after person appealing is served with notice of decision.
Action to recover an amount paid as tax that is recoverable because of the invalidity of an Act 1 year from day of payment s 10A Limitation of Actions Act 1974 (Qld) Period for recovery cannot be extended – right to recover ends with expiration of time limit: s 10A(3).