Taxation Objection Ppt Ss 20 Apr2011

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  • 1.  
  • 2. TAXATION OBJECTIONS Presented by Kyle Kimball Sajen Legal [email_address]
  • 3. Objection against assessment (Cth)
    • Objection against assessment
    • The taxpayer may either object to an assessment :
      • by following the procedure in Part IVC of the (CTH) Taxation Administration Act 1953 or
      • may challenge the due making of other aspects of the assessment by challenging the assessment under (CTH) Judiciary Act 1903.
    • Requirements of lodgment
    • A taxpayer who wishes to lodge an objection against an assessment must:
      • In writing
      • lodge it with the Commissioner of Taxation
      • within the prescribed period
      • State the grounds relied upon in the objection
  • 4. Objection against assessment (Cth) Contd.
    • The objection will not generally be read technically and narrowly by the courts.
    • Objection against Australian Taxation Office’s assessment
    • If the taxation objection has been lodged within the prescribed time the Commissioner of Taxation (the ‘Commissioner’) must decide whether to allow it, wholly or in part, or to disallow it .
    • If the Commissioner does not notify the decision to the taxpayer within the stipulated time, the taxpayer may give the Commissioner written notice requiring an objection decision to be made.
  • 5. Objection against assessment (Cth) Contd.
    • Objection against amended assessments
    • Where a taxpayer objects against an amended assessment, the right to object is limited to the particular amendment or matters relating thereto.
    • Private Ruling
    • A private ruling may be objected against only by those persons specified. As with public rulings, a private ruling which complies with the statutory criteria will be binding on the Commissioner.
    • The taxpayer, an agent or the legal personal representative of the taxpayer may apply to the Commissioner for a private ruling
  • 6. Objection against assessment (Cth) Contd.
    • Objection against private ruling based assessments
    • The objection against the assessment may only be on matters which could not have been objected to in the objection against the private ruling.
    • The applicant may object against the Commissioner’s failure to make the ruling if the Commissioner does not either make the ruling or decline to rule within 30 days of the notice being given.
    • If the Commissioner allows the objection against the private ruling and the taxpayer does not seek further review or appeal, the ruling is taken to have been altered accordingly.
  • 7. Objection against assessment (Cth) Contd.
    • Taxpayer’s application to amend grounds of objection
    • The taxpayer has no general right to alter grounds of objection, however the Commonwealth Administrative Appeals Tribunal and the Federal Court of Australia are empowered to order an amendment of the grounds of the objection.- s 14ZZO(a).
    • Review of Disallowed Objection against Assessment
    • A taxpayer whose objection has been refused has the right to have the matter reviewed.
    • The taxpayer may seek assistance from the Commonwealth Ombudsman. The Taxation Ombudsman is empowered to investigate administrative problems with the Australian Taxation Office.
  • 8. Objection against assessment (Cth) Contd.
    • Application for review or appeal
    • A taxpayer dissatisfied with the Commissioner ‘s objection decision may apply for review to either:
      • Commonwealth Administrative Appeals Tribunal (‘AAT’) or
      • Small Taxation Claims Tribunal (‘STCT’)
    • The taxpayer may also appeal to the Federal Court of Australia against the decision.
    • Burden of proof
    • To successfully object against an assessment, the taxpayer must demonstrate that the assessment is excessive by establishing positively the correct amount.
  • 9. Objection against assessment (Cth) Contd.
    • Time limit for appeals and alternative right of review
    • An appeal must be lodged with the court within 60 days after the taxpayer is served with notice of the objection decision.
    • If an objection decision is both an appealable objection decision and a reviewable objection decision an aggrieved party may, alternatively, seek review of the decision in the AAT.
    • Onus of proof
    • The onus of proving that an assessment is excessive rests on the applicant.
  • 10. Objection against assessment (Cth) Contd.
    • Related provisions from Taxation Administration Act 1953 (Cth)
    • S14ZU:
    • How taxation objections are to be made
    • S14ZV:
    • Limited objection rights in the case of certain amended taxation decisions
    • S14ZVA:
    • Limited objection rights because of objection against private ruling
    • S14ZW:
    • When taxation objections are to be made
  • 11. Objection against assessment (Qld)
    • Public Ruling by Commissioner of State Revenue
    • Part 6 of the Taxation Administration Act 2001 (TAA) outlines the process of:
      • objections against assessments and reassessments
      • and
      • appeals against, and applications for reviews of, objection decisions
    • Part 6 of the TAA applies to the following revenue laws:
      • Duties Act 2001
      • Payroll Tax Act 1971
      • Land Tax Act 2010
      • the repealed Stamp Act 1894
      • the repealed Land Tax Act
  • 12. Objection against assessment (Qld) Contd.
    • Objection:
    • TAA S 63(1)
    • A taxpayer who is dissatisfied with an original assessment may object to the assessment .
    • TAA S 63(2)
    • A taxpayer who is dissatisfied with a reassessment increasing a taxpayer's liability for tax, or a reassessment under s 18(b) decreasing a taxpayer's liability for tax, may object to the reassessment.
  • 13. Objection against assessment (Qld) Contd.
    • TAA S 65(1)
    • The above section sets out the form an objection must take. An objection must:
      • be in writing;
      • state in detail the grounds on which the objection is made
      • be accompanied by copies of all material relevant to decide the objection
      • be lodged within 60 days of the assessment notice for the assessment to which the objection relates is given to the taxpayer.
  • 14. Objection against assessment (Qld) Contd.
    • TAA s 65(2)
    • The commissioner may extend the time for lodging an objection if he or she is satisfied it would be unreasonable in the particular circumstances for the objection to be lodged within the 60 days.
    • The commissioner's decision to refuse to extend the time for lodging an objection is a non-reviewable decision.
    • Grounds of Objection - TAA s 64(1)
    • In Queensland, there are no limitations on the grounds of objection. An objection against an assessment may be made on any grounds.
  • 15. Objection against assessment (Qld) Contd.
    • Onus on objection - TAA s 66
    • The objector has the onus of proving their case.
    • Notice of decision
    • The commissioner must give written notice to the objector of his or her decision on the objection: TAA s 68(1)
    • Further, if the objection is allowed in part or disallowed, the notice must state the following:
      • (a) the reasons for the decision;
      • (b) that the objector may, within 60 days of receiving the notice, appeal against the decision; and
      • (c) how to appeal: TAA s 68(2).
  • 16. Contact Details: PO Box 185, Maroochydore QLD 4558 T: 5458 9999 F: 5458 9988 [email_address] www.sajenlegal.com.au