All saved or pending income tax dispute forms, Notice of Objection (NOO) or Notice of Appeal (NOA), will be deleted from eFiling after 31 October 2014.
The dispute forms and process will be changed in November 2014.
Taxpayers, who haven’t submitted their forms (NOO or NOA), by 31 October 2014, will need to manually transfer the information to the updated NOO or NOA, which will be available in November 2014.
Top Tip: The deadline for submitting a dispute is 30 business days:
- Objection – from the date of the assessment
- Appeal – from the date the objection wasn’t allowed or wasn’t allowed in full.
Objections – quick tips
- Objections must always be sent with the relevant material (supporting documents) showing your reasons/grounds for lodging an objection.
- An objection must be sent within 30 business days of the assessment being issued.
- If you couldn’t send the objection within 30 business days from assessment, when lodging the objection you must send the reasons you want us to consider for the late objection.
- For an Admin Penalty, a Request for Remission (RFR01) must be submitted before an objection.
- For Income Tax Penalty and Interest, a manual Request for Waiver must be sent before an objection.
Appeals – quick tips
- If you couldn’t submit the appeal within the stipulated time frames, when lodging the appeal it must be accompanied by the reasons you want us to consider for the late appeal.
- An appeal must always be accompanied by supporting documentation proving your reason for lodging an appeal.
- The appeal must be submitted within 30 business days after the date of the disallowance of the objection.