Objections, appeals and decisions

Objections

If you are dissatisfied with an assessment, you may lodge a written objection to the assessment. Objections must:

• state the grounds on which the objection is made
• be lodged within the period stated in the assessment notice.

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
• issue a reassessment (where appropriate).

You are still required to pay any money owing under the assessment if you lodge an objection. If your objection is allowed, the money will be refunded. If you do not pay and your objection is disallowed, you will then also have to pay unpaid tax interest.

Objections cannot be made against compromise assessments or reassessments where there is a decrease in tax liability. If a reassessment increases a tax liability, any right of objection relates to the basis of the increase in liability only.

Appeals

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. (This letter will also specify the time period in which you can file the notice.)

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

The grounds of your appeal are limited to the grounds of your objection unless the court allows otherwise. If the Commissioner orders a reassessment during the appeal, special provisions apply.

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.

Judicial review

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.

Non-reviewable decisions

The Taxation Administration Act 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 and appeals for more information.