Objecting to an assessment or a decision
If the ACT Revenue Office issues an assessment or makes a decision that affects you, you have the following rights under ACT law:
- you can seek more information from the Office about the decision
- you can lodge an objection to the assessment or decision
- you can apply for a review of the objection by the ACT Civil and Administrative Tribunal (ACAT).
Seeking more information
If you wish to seek more information about the assessment or decision, you can apply to the Commissioner for ACT Revenue (the Commissioner) for a reasons statement.
You can email the Commissioner through our Contact us form or send your request by post to:
ACT Revenue Office
PO Box 293
CIVIC SQUARE ACT 2608
Objecting to an assessment or decision
If you are not satisfied with the assessment or decision, you can lodge an objection with the Commissioner. An objection is a written notice to the Commissioner challenging the assessment or decision.
You can lodge an objection through our Contact us form or by post. There is no fee to lodge an objection.
Keep in mind that despite your objection, you’re still responsible for paying all charges; if you don’t pay them while your objection is being considered, the charges will accrue interest. You are also responsible for any expenses relating to the objection, such as legal fees and valuers’ fees.
Time limit for objection
There is a 60 day time limit to lodge an objection. The 60 day period begins on the day you receive your notice of assessment or written decision.
An objection is considered late if it is lodged more than 60 days after you receive the decision. If your objection is late, you should explain the reasons for the delay in the objection.
This does not apply to valuation objections, which must be lodged within 60 days. Late valuation objections cannot accepted.
Content of objection
Your correspondence should clearly state the reasons for your objection, fully and in detail. You can provide copies of documents to support your case. You bear the burden of proving to the Commissioner that the objection should be upheld.
The existence of an Objection does not impact or defer your obligation to pay the disputed assessment or liability. If you are unable to pay in full by the due date please contact the ACTRO as soon as possible to discuss your circumstances and the possibility of a payment plan.
Objections are always determined by an independent officer who reviews the information you provide in your objection, along with all information relied on by the original decision maker. You may be asked to provide additional information while the objection is being considered.
The Commissioner will disallow, partly allow, or fully allow the objection. You will be issued a written notice of the objection decision.
If an objection is allowed or partly allowed, we’ll make an adjustment to your account or application status, and issue you with a refund on charges you’ve already paid.
Review by the ACAT
An objection decision can be appealed to the ACAT for external review. The time limit for applying for a review of an objection is 28 days after the date of the objection decision.
There are fees for lodging an ACAT application. For current fees, fee waivers, information on how to lodge a late application, or any other information in relation to the ACAT review process, you can contact the ACAT Registry at:
ACT Civil and Administrative Tribunal
ACT Health Building
GPO Box 370
CANBERRA ACT 2601
The ACT Revenue Office has a target of six months for determining objections, starting from the day we receive the objection. This time frame does not include:
- time we spend waiting for additional information from you or another relevant person
- time we spend waiting for the outcome of a relevant legal proceeding, if you agree to put the objection on hold
- time that we put the objection on hold, if you have asked us to do so.