This is an example template you can use if you want to object against a penalty for failure to take reasonable care, recklessness or intentional disregard of the law.
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.
You’re entitled to object to most decisions the ATO makes 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 the ATO has made about your tax affairs if:
- you disagree with the way the ATO has interpreted the law; for example, you disagree with an amended assessment the ATO has 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 the ATO doesn’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 at the ATO who was not involved in the original decision.
This is a generic template to use when objecting to an assessment on the question of whether you should be penalised for failing to provide a document.
It has three parts:
- The taxpayer’s contentions
- The facts
If you need to take this further (to the AAT or Federal Court) you will be limited to the grounds you set out in the objection. For this reason, all grounds, including alternate arguments, need to be included.
It includes some examples of contentions, facts, technical arguments and submissions but these are for illustrative purposes only.
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.