Objections
Customers can lodge an objection if they receive a tax assessment, reassessment, or a decision from us that they disagree with.
An objection is a formal internal review process for resolving disputes and we determine objections for all revenue lines we administer. Our technical experts strive to ensure that the complexities of taxation legislation are clearly and concisely communicated to customers.
While the vast majority of our decisions are undisputed, a small percentage of decisions attract objections by customers questioning whether a particular situation attracts a tax liability or disputing their eligibility for a concession/exemption.
In 2018-19, we determined 1898 objections to 5043 assessments, with 88% completed within our 90-day key performance indicator.
| Duties | CPVSL | GAIC | Motor vehicle duty | Land tax | Payroll tax | Back to work | Congestion levy | FHOG | Unclaimed money | Total | % | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Objections received* | 391 | 90 | 0 | 8 | 3950 | 514 | 8 | 0 | 61 | 0 | 5022 | |
| Objections processed* | 382 | 99 | 3 | 7 | 3934 | 549 | 13 | 2 | 54 | 0 | 5043 | |
| Allowed in full | 107 | 92 | 0 | 0 | 701 | 53 | 4 | 0 | 11 | 0 | 968 | 19.2 |
| Allowed in part | 23 | 0 | 0 | 1 | 659 | 178 | 2 | 0 | 4 | 0 | 867 | 17.2 |
| Disallowed in full | 200 | 0 | 3 | 6 | 2062 | 257 | 5 | 0 | 35 | 0 | 2568 | 50.9 |
| Withdrawn by taxpayer before decision | 8 | 0 | 0 | 0 | 84 | 21 | 2 | 1 | 0 | 0 | 116 | 2.3 |
| Closed/invalid | 44 | 7 | 0 | 0 | 428 | 40 | 0 | 1 | 4 | 0 | 524 | 10.4 |
| Objections pending 30 June 2018 | 162 | 15 | 0 | 4 | 978 | 286 | 3 | 2 | 17 | 0 | 1467 | |
| *In this table, the number of objections refers to the total number of assessments objected to. Some objections, particularly for payroll tax and land tax, are in relation to multiple assessments. | ||||||||||||
| CPVSL - Commercial Passenger Vehicle Service Levy, GAIC - Growth Areas Infrastructure Contribution, FHOG - First Home Owner Grant | ||||||||||||
Appeals
Where we are unable to resolve an objection internally, customers can seek to have their matter determined by the Victorian Civil and Administrative Tribunal (VCAT) or the Supreme Court.
Our legal specialists generally resolve approximately two-thirds of cases without the need for litigation, either before or after the matters are referred to VCAT or set down for a Supreme Court appeal. However, some matters can only be resolved by substantive hearings.
In 2018-19, we received 129 requests seeking referrals to VCAT or the courts, including appeals by either party. The Commissioner’s original decisions and assessments were substantially upheld in 29 of the 34 cases (85.3%) that proceeded to hearing.
| Duties | CPVSL | GAIC | Motor vehicle duty | Land tax | Payroll tax | Back to work | Congestion levy | FHOG | Unclaimed money | Other # | Total | % | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Appeals received | 45 | 0 | 0 | 2 | 62 | 16 | 0 | 0 | 4 | 0 | 0 | 129 | |
| Taxpayer appeals dismissed at hearing (Judgement in favour of CSR) | 13 | 0 | 0 | 0 | 13 | 2 | 0 | 0 | 1 | 0 | 0 | 29 | 85.3% (29/34) |
| Taxpayer appeals upheld at hearing (Judgement in favour of taxpayer) | 2 | 0 | 0 | 0 | 1 | 2 | 0 | 0 | 0 | 0 | 0 | 5 | |
| Matters settled before hearing | 25 | 0 | 0 | 0 | 44 | 7 | 0 | 0 | 2 | 0 | 0 | 78 | |
| Appeals completed (*) | 40 | 0 | 0 | 0 | 58 | 11 | 0 | 0 | 3 | 0 | 0 | 112 | |
| # Non-statutory appeal litigation, including contested debt recovery, contested subpoena, administrative law proceedings and non-revenue line litigation. | |||||||||||||
| * ‘Appeals completed’ includes multiple matters heard together and matters for completed contested hearings that are unreported at time of publication. | |||||||||||||
| GAIC - growth areas infrastructure contribution, FHOG - First Home Owner Grant, VRLT - vacant residential land tax, CSR - Commissioner State Revenue | |||||||||||||