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MGS Private · Federal Tax Services

Objections & Appeals

MGS Private prepares and lodges objections to ATO assessments and decisions — and represents clients through the Administrative Review Tribunal and Federal Court, instructing leading NSW Revenue Bar counsel.

Objection Process

From ATO assessment
to formal objection


When the ATO issues an assessment with which you disagree, the first formal step is lodging an objection — a written submission to the ATO setting out the grounds for challenging the assessment. An objection must be lodged within specific time limits and in the approved form.

MGS Private prepares objections that are substantively and procedurally sound — identifying all available grounds, marshalling the relevant facts and law, and presenting the argument in a form that gives the objection the best prospect of success.

  • Income tax assessments — amended assessments and default assessments
  • Penalty and shortfall interest charge decisions
  • Private ruling refusals and adverse private rulings
  • GST assessments and decisions
  • Superannuation-related assessments
  • State Revenue NSW — stamp duty, land tax and payroll tax assessments
  • Objections must generally be lodged within 60 days of the assessment date — act quickly

Time limits apply. An objection to a federal tax assessment must generally be lodged within 60 days. For State Revenue NSW assessments, the period is also 60 days from the assessment date. Late objections require an extension application — which may not be granted. If in doubt, contact MGS Private immediately.

Appeals & Review After Objection

Where the objection decision is adverse

Administrative Review Tribunal (ART)
Where an objection decision is adverse, the taxpayer may apply to the Administrative Review Tribunal for a merits review. MGS Private prepares the ART application, collects evidence, and instructs leading tax counsel to appear. The ART may affirm, vary or set aside the ATO’s decision.
Federal Court
Appeals on questions of law lie to the Federal Court. MGS Private prepares the brief to counsel, collects expert evidence, and manages the conduct of proceedings in conjunction with instructed barristers.
Leading NSW Revenue Bar Counsel
MGS Private has longstanding relationships with leading members of the NSW Revenue Bar — providing clients with access to the best available advocacy for contested ATO and Revenue NSW matters.
Settlement Negotiations
Not all disputes need to go to hearing. MGS Private advises on the merits of settlement and manages ATO negotiations where a negotiated resolution is appropriate — often achieving superior outcomes.
Penalty & Interest Remission
Where penalties and interest are imposed alongside an assessment, MGS Private separately seeks remission on grounds of reasonable care, reliance on professional advice and full cooperation with the ATO.

Received an adverse ATO assessment?

Time limits apply to objections. Brief MGS Private through your accountant or lawyer urgently.

Still have questions?
Feel Free to Get in Touch With us
You can find us here:
Level 7, 77 Castlereagh St, Sydney, 2000
Postal Address: GPO Box 512
Sydney, NSW 2001, Australia
Phone: (02) 9231 5111
Email: contact@macquariegs.com.au
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