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Objecting is a formal process. It gives you rights of review and appeal if you disagree with your assessment or our decision, including the imposition of penalty tax, reassessments and notices of repayment. To object, you must clearly detail in writing the reasons why you disagree with your assessment or our decision.

You must lodge your objection within 60 days of receiving your assessment or our decision, otherwise your objection may be refused at our discretion. If you are lodging your objection after this time, you must provide reasons for the delay.

If you are objecting to a reassessment, your objection is limited to the extent of the liabilities additional to or greater than the liabilities under the previous assessment. For example, if your original assessment was for $300 and the reassessment was for $340, the objection is limited to the change that contributed to the additional $40.

Use one of these methods to object:

If your objection relates to land tax, read these instructions.

  1. Gather required information

    To make an objection, you need this information:

    • Your customer number (if known).
    • Your assessment or reassessment number, notice of repayment or transaction ID.
    • Documentary evidence supporting your reasons, which you have not previously provided to us, for your objection.

    Make sure you attach your relevant supporting documents as this speeds up the objection process.

    We have set out the documents you may want to include for some common objections. You can also search our website for more information on the subject of your objection, as this should help you identify any supporting evidence you might need.

    Land transfer duty (stamp duty) objections

    For objections relating to the principal place of residence concession, copies of:

    • Your driver's licence.
    • Your utility bills for when you used the property as your principal place of residence.
    • Any other documents showing that the property is or was your principal place of residence.

    If you are objecting to a land transfer duty assessment, refer to the Evidentiary Requirements Manual for a list of relevant supporting documents.

    If you do not have a customer number, assessment or reassessment number, transaction or bundle identification number, you should provide a copy of the transfer or the address of the property your objection relates to.

    First Home Owner Grant objections

    For First Home Owner Grant objections, copies of:

    • Your driver's licence.
    • Your utility bills for when you used the property as your principal place of residence.
    • Any other documents showing that the property is or was your principal place of residence.

    Payroll tax objections

    For payroll tax objections, for all the affected tax years, copies of:

    • Financial statements.
    • Income tax returns.
    • Employment contracts.
    • Payment summaries.
    • Independent contractor agreements and invoices.

    Read about what you need to consider before objecting to penalty tax on your payroll tax assessment. Once you have decided that you want to continue with your objection to the penalty tax, go to Step 2.

    Land tax objections

    For any land tax objections, including an objection to penalty tax on your land tax assessment, you need to follow these specific steps.

  2. Prepare your objection

    You can either object by writing to us or by completing our online objection form. You only need to use one of these methods.

    Written correspondence

    If you email or write to us, your objection should set out:

    • Your name and customer ID (if known) and contact details.
    • The assessment, notice of repayment or decision you are objecting to, including:
      • The assessment, transaction or notice of repayment ID,
      • The aspect(s) that you object to (i.e. all or part of the primary or penalty tax, interest, or decision),
      • The date of your assessment, notice of repayment or our decision.
    • Detailed reasons why you are objecting to the assessment or decision, or part thereof, referring to any relevant supporting evidence.
    • Copies of any supporting documents.

    If you are lodging your objection outside the 60-day period, you must include the reasons why you failed to lodge your objection in time, along with any supporting documents.

    Online objection form

    If you use our online objection form, enter all mandatory and relevant information and attach any supporting documents.

  3. Lodge your objection

    You can email or mail your written objection to us or electronically submit your online objection form.


    Email your objection, including any attachments to

    Use a subject line telling us what you are objecting to, for example ‘Objection to payroll tax assessment’ or ‘Objection to Duties Online transaction’.

    This email address should only be used for objections. If you have a general enquiry, please use our online contact form


    Mail your objection to:

    Technical Advice and Review Branch
    State Revenue Office
    GPO Box 1641
    Melbourne VIC 3001

    or via the Document Exchange service to:

    Technical Advice and Review Branch
    State Revenue Office
    DX 260090

    Online objection form

    Once you have entered all mandatory and relevant information, including attachments, select submit. You then have the opportunity to save a copy of your form.

    Complete and lodge the objection form

Next Steps

We aim to make a decision within 80 days but this may vary, depending on the complexity of the issue. If we need additional information, we contact you and we also notify you or your authorised representative in writing of the outcome of your objection.

If, while waiting for our decision, your tax is due for payment in full or by instalment, you should pay that amount on time. If you do not pay the assessed tax on time, daily interest will continue to accrue on the outstanding amount.

If you have paid or partially paid your assessment, and we allow or partially allow your objection, you will receive a refund of the overpaid tax with interest.

If your objection is disallowed or partially allowed, you have the right to refer the matter to the Victorian Civil and Administrative Tribunal or, in some cases, to the Supreme Court.

Take a moment to tell us why. If you'd like a response to your feedback, please contact us online instead.
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