Document text
Statement of Grounds — Objection to an ATO Decision
Taxpayer name: [YOUR FULL NAME OR ENTITY NAME]
Tax file number: [TFN — give it only in the ATO form or channel]
ABN (if any): [ABN]
Postal address: [POSTAL ADDRESS]
Phone: [PHONE]
Email: [EMAIL]
Tax agent (if any): [AGENT NAME AND NUMBER]
To: Commissioner of Taxation
[LODGED WITH THE ATO OBJECTION FORM / ONLINE SERVICE]
[DATE]
Objection under Part IVC of the Taxation Administration Act 1953 — [NOTICE OF ASSESSMENT / NOTICE OF AMENDED ASSESSMENT / DECISION] for [INCOME YEAR OR PERIOD], issued [DATE OF NOTICE]
1. Decision objected to
[DESCRIBE THE DECISION: for example, notice of amended assessment for the 2024–25 income year dated [DATE], increasing taxable income by $[AMOUNT] and imposing a penalty of $[AMOUNT].]
2. Time limit
This objection is lodged within [2 YEARS / 4 YEARS / 60 DAYS] after the notice was given (section 14ZW). [IF LATE: I attach a written request under section 14ZW(2) explaining the delay.]
3. Grounds (section 14ZU(c))
No. Item Amount in the decision Amount it should be Why, with the law relied on Evidence
1 [ITEM, E.G. WORK-RELATED DEDUCTIONS] $[AMOUNT] $[AMOUNT] [REASON AND PROVISION] [DOCUMENT]
2 [ITEM] $[AMOUNT] $[AMOUNT] [REASON AND PROVISION] [DOCUMENT]
3 [PENALTY OR INTEREST, IF ANY] $[AMOUNT] $[AMOUNT] [REASON, E.G. REASONABLE CARE TAKEN] [DOCUMENT]
4. Decision sought
Please allow the objection in full and amend the [ASSESSMENT / DECISION] so that [RESULT, E.G. TAXABLE INCOME IS $AMOUNT AND THE PENALTY IS REMITTED].
5. Documents attached
[NOTICE OBJECTED TO]
[RECEIPTS, INVOICES, LOGBOOK, BANK STATEMENTS]
[OTHER EVIDENCE]
I declare that the information in this statement is true and correct.
____________________
[YOUR FULL NAME], [CAPACITY, E.G. TAXPAYER / DIRECTOR]
For me
[ ] Notice date: [DATE]; my limit (2 years / 4 years / 60 days) ends [DATE]
[ ] Lodged in the ATO approved form with this statement attached
[ ] Proof of lodgement kept; 60 days after lodging: [DATE] — I can require a decision
[ ] If disallowed: Administrative Review Tribunal within 60 days, or Federal Court