Your Rights - Objections, Reasons Statements and Merits Review

Objections

If you wish to object to a decision affecting you, you must apply in writing to the Commissioner for ACT Revenue (the Commissioner) by post or by email as follows.

By post:

The Commissioner for ACT Revenue
PO Box 293
CIVIC SQUARE  ACT  2608

By email:

Use the Online feedback form

Your objection must be lodged with the Commissioner within 60 days after the date of service of the decision and must state fully and in detail the grounds upon which you rely.  You should include any supporting documentation with your objection that you want considered at the time your objection is determined.

You bear the burden of showing that your objection should be upheld.

You are responsible for any other expenses that you incur in relation to the objection e.g. your legal fees, your valuer’s fees.

Except where the reason for the objection is dissatisfaction with an unimproved land value, a late objection may be allowed by the Commissioner if application is made in writing for late lodgment together with an explanation of the reasons for the delay.

An objection is determined by a senior officer who is independent of the original decision-maker on the basis of the information provided in the objection and by the decision-maker.  Additional information may be requested to assist in determining the objection.

The Commissioner will give you notice in writing of the determination of your objection.

Reasons statements

Where the Commissioner has allowed your objection, allowed it in part, or disallowed it, you have the right to seek further information from the Commissioner on the reasons for the Commissioner’s decision (a reasons statement).

If you wish to obtain a reasons statement, you must apply in writing to the Commissioner within 28 days after the date of the decision as follows:

By post:

The Commissioner for ACT Revenue
PO Box 293
CIVIC SQUARE  ACT  2608

By email:

Use the Online feedback form

Merits review

If you wish to seek a review of the determination of your objection, you must apply in writing to the ACT Civil and Administrative Tribunal (the ACAT) within 28 days of the date of that determination.  The application must state clearly your reasons for seeking a review.  For further information contact the ACAT Registry at:

ACT Civil and Administrative Tribunal
Level 4, 1 Moore Street
CANBERRA CITY

GPO Box 370
CANBERRA  ACT  2601

Phone: (02) 6207 1740
Fax: (02) 6205 4855
Email: tribunal@act.gov.au
Website: www.acat.act.gov.au

There may be a fee associated with lodging an application to the ACAT.  Contact the ACAT Registry for current fee schedules and information on fee waivers.

Other rights

Your rights to a review of the decision do not preclude the exercise of any other rights you may have under ACT laws.  If you have any further questions concerning your rights to a review of a decision or require assistance, contact the ACAT Registry.

Relevant links

Revenue Circular GEN005.2 [RTF, 247Kb], [PDF, 508Kb]

Next page Objection timeframes

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