ATO objection template example (penalty)
This is an example template you can use if you want to object against a penalty or penalties levied by the ATO.
It is a template and includes some example arguments, contentions and submissions.
It also includes 15 minutes of free support on how best to use it.
Object to an ATO decision
You’re entitled to object to most decisions we make about your income tax affairs, including tax assessments, and your other tax and superannuation obligations and entitlements.
You should consider lodging an objection to a decision we’ve made about your tax affairs if:
- you disagree with the way we’ve interpreted the law; for example, you disagree with an amended assessment we have given you
- you’re uncertain about your interpretation of the law (for example, you’re not sure whether you should have included some income on your tax return or claimed some expenses)
- you want the option of seeking an external review if we don’t agree with you.
You can also use the objection process if you are outside the time limits for amending your tax return.
Your objection will be considered by a person who was not involved in the original decision.
As a general principle we expect all tax debts to be paid on time even if you are disputing the debt. If you don’t pay the tax debt by the due date it will attract a general interest charge (GIC) for late payment (except excise debts, which are not subject to interest charges).
Individuals, small businesses or not-for-profits with a tax or super dispute can use our in-house facilitation service. The service is ideal for less complex disputes and can be used at any stage from the audit up to and including the litigation stage.
If you have purchased this template you are entitled to a free 15 minutes support on how to use it. Please call 02 7200 8200 to claim your free 15 minutes of support.