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.
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
- Revenue NSW — stamp duty, land tax and payroll tax assessments
- Strict time limits apply — generally 2 or 4 years for federal tax objections and 60 days for Revenue NSW assessments
Time limits apply. An objection to a federal income tax assessment must generally be lodged within 2 years (individuals and small businesses) or 4 years (most other taxpayers) of the assessment — shorter periods, commonly 60 days, apply to certain other decisions. For Revenue NSW assessments, the period is 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
Received an adverse ATO assessment?
Time limits apply to objections. Brief MGS Private through your accountant or lawyer urgently.