Actions in Respect of Taxation
| Nature of action | Time Limit Period | Legislation | Provision |
| Taxation objection | 60 days
2 years 4 years (Time limits depend on which section or legislation the tax objection is made upon) |
Part IVC (ss 14ZL – 14ZW) of the Taxation Administration Act 1953 (Cth) | A person dissatisfied with an assessment, determination, notice or decision may lodge a written “taxation objection” with the Commissioner.
Standard forms are available on the ATO website. Lodge objection within 2 years after the notice of the assessment is given to the person, otherwise 4 years after the notice of the assessment is given to the person, in any other case, 60 days after the taxation decision is served on the person. NB. – Specific rules apply to different types of taxation and the rules should be consulted carefully. |
| Application to Administrative Appeals Tribunal for Review of tax decision | 60 days | s 14ZZC Taxation Administration Act 1953 (Cth) | Lodge with Administrative Appeals Tribunal within 60 days after person making application is served with notice of decision. |
| Appeal to Federal Court against an appealable objection decision | 60 days | s 14ZZN Taxation Administration Act 1953 (Cth) | Within 60 days after person appealing is served with notice of decision. |
| Action to recover an amount paid as tax that is recoverable because of the invalidity of an Act | 1 year from day of payment | s 10A Limitation of Actions Act 1974 (Qld) | Period for recovery cannot be extended – right to recover ends with expiration of time limit: s 10A(3). |