Objections and reviews
You have the right to lodge an objection when you are dissatisfied with a tax assessment or certain decisions of the Chief Commissioner of State Revenue.
If you are dissatisfied with the outcome of your objection you have the right to request an independent external review through the legal system.
Objections
The Objections and Reviews Factsheet provides information you should be aware of when you lodge an objection. It includes:
the circumstances where you can lodge an objection,
how to lodge your objection,
time limits and
finding out the result of your objection.
You should read the Objections and Reviews Factsheet prior to lodging your objection.
Your objection must be in writing. The grounds for objection should be stated fully and in detail. You may use our objection form or you can outline your objection in a letter or email.
If your objection concerns land valuation matters, including valuation allowances and concessions, go to the NSW Valuer General’s website for an objection kit.
Reviews
The Objections and Reviews Factsheet provides information about your rights to request an external review by the Administrative Decisions Tribunal (ADT) or the Supreme Court. Please refer to the factsheet for details about time limits and how to request a review.
You can request an external review only after you have lodged an objection with the Chief Commissioner of State Revenue and you are dissatisfied with the outcome of your objection. For information about the review process you should contact the registrars of the ADT or the Supreme Court.