Where can I find information regarding my rights to object or appeal against an assessment?

Revenue Ruling TA 5.1 covers objections and appeals against assessments made under the Taxation Administration Act 2001. Revenue Ruling SD 12.2 covers objections and appeals under the Stamp Act 1894.

Duties Act 2001 and Taxation Administration Act 2001 Revenue Rulings are available on this website.

Should you require a copy of a Stamp Act 1894 Revenue Ruling, please contact the Client Contact Centre.

Are there any provisions in the legislation which allow a due date extension for an assessment payment?

No. Legislation does not allow due date extensions for payment of an assessment. Unpaid tax interest (UTI) accrues daily at the prescribed rate on the unpaid primary tax, on and from the start date until the primary tax is paid.

Under which conditions may I apply to recieve a time extension to lodge an instrument without incurring unpaid tax interest?

An time extension to lodge an instrument (such as, the document implementing the transaction) of an agreement may be granted where completion of the agreement is conditional to an event over which the parties have no control. Additional Information: Revenue Ruling DA 12.1

How do I calculate UTI?

A UTI calculator is available on the website that will allow you to calculate unpaid tax interest after entering the amount of primary tax payable and the relevant dates.

For self assessors, a calculator is also available in the package that will assist you to calculate UTI payable when a transaction is a late inclusion in a current return. Further information on how to calculate UTI is found in the examples in Part 5 of the Taxation Administration Act 2001.

If I am mailing my return to OSR, how do I allow for delivery time when calculating UTI?

When calculating UTI, self assessors must include delivery time if a return is lodged by mail. For example: If a transaction payment is due on a Monday, but the paymentit will not reach OSR by mail until the following Wednesday, the self assessor must include the 3 days UTI as part of the return prior to mailing.