Objecting to an assessment or a decision
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The ACT Revenue Office may issue you an assessment or decision that you believe is incorrect. Under ACT law you have the following rights:
- Seek more information from the ACT Revenue Office about the assessment or decision.
- Object to the assessment or decision.
- Appeal an objection decision made by the ACT Revenue Office.
Seek more information about an assessment or decision
You can seek more information about an assessment or decision by writing to the Commissioner for ACT Revenue through our contact us form or by post.
There is a different process if you want to seek more information about a land valuation.
Lodge an objection
If you believe an assessment or decision is incorrect, you can lodge an objection. An objection is a written notice to the Commissioner challenging the assessment or decision. It is your responsibility to prove to the Commissioner that your objection should be upheld.
Your objection should:
- describe in detail why you believe the assessment or decision is incorrect
- include documents that support your case.
There is no fee to lodge an objection. We cannot refund any costs such as legal fees or valuers’ fees you may incur when making your objection.
If you lodge an objection, you must still pay any outstanding amounts while we consider your objection. If you do not pay, interest will accrue. If you are unable to pay, contact the ACT Revenue Office to help make alternative payment arrangements.
Object to a land valuation
If you believe your latest unimproved land valuation is incorrect, you can lodge an objection.
If you own a unit in a residential unit property, the objection must be lodged by the owner's corporation on behalf of all the unit owners.
Before you object
Before you object to a land valuation, make sure you understand how land is valued in the ACT.
If you own commercial, rural or residential unit land, you can request additional information about the sales considered when determining your property’s unimproved value. This may help you decide if you want to continue to object. You must make the request within 28 days of receiving your valuation notice. You can request additional information by writing to the Commissioner for ACT Revenue through our contact us form or by post.
Time limit for objecting to a land valuation
There is a 60-day time limit to object to a land valuation. This begins when you receive your valuation notice.
A different time limit applies for owners of commercial, rural or residential unit land who have requested additional information. The time limit to lodge an objection will begin 60 days from when you receive the additional information.
We cannot accept valuation objections after the time limit. You must wait until you receive your next annual valuation notice for the opportunity to object.
How to lodge a valuation objection
You can lodge a valuation objection by writing to the Commissioner for ACT Revenue through our contact us form or by post.
Object to other assessment notices or written decisions
If you believe an assessment notice or written decision is incorrect, you can lodge an objection.
You can lodge an objection by writing to the Commissioner for ACT Revenue through our contact us form or by post.
Time limit for objecting to other assessment notices or written decisions
There is a 60-day time limit to object to an assessment or decision. This begins when you receive your notice of assessment or written decision.
If you object to an assessment or decision after this period, you must explain why it is late.
Objection decisions
An independent officer will determine your objection. They will review your information, and any information used by the original decision maker. They may ask you for more information while they consider your objection.
The Commissioner will disallow, partly allow, or allow your objection. We will send you written notice of the objection decision.
If the Commissioner allows or partly allows your objection, we will adjust your accounts. This may lead to a refund on charges you have already paid.
The ACT Revenue Office aims to send your objection decision in six months. This might take longer if we need more information or if the objection is complex.
Appeal an objection decision
If you are not satisfied with an objection decision, you have the right to appeal. You can apply for an external review with the ACT Civil and Administrative Tribunal (ACAT). The time limit for applying is 28 days after the date of the objection decision.
There are fees for lodging an ACAT application. To learn more about the ACAT review process, go to the ACT Civil and Administrative Tribunal.