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.
| 2020-21 | Back to work | Congestion levy | Duties | FHOG | Home Builder |
Land tax | Payroll tax | Unclaimed money | WBT | CPVSL | GAIC | Total | % |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Objections received* | 0 | 2 | 378 | 71 | 358 | 1665 | 305 | 0 | 1 | 25 | 0 | 2805 | |
| Objections processed* | 0 | 3 | 372 | 82 | 241 | 1727 | 397 | 0 | 1 | 31 | 0 | 2854 | |
| Allowed in full | 0 | 1 | 104 | 19 | 111 | 490 | 51 | 0 | 1 | 23 | 0 | 800 | 28.03% |
| Allowed in part | 0 | 0 | 84 | 3 | 0 | 395 | 236 | 0 | 0 | 0 | 0 | 718 | 25.16% |
| Disallowed in full | 0 | 0 | 133 | 55 | 118 | 560 | 72 | 0 | 0 | 1 | 0 | 939 | 32.90% |
| Withdrawn by taxpayer prior to decision | 0 | 0 | 17 | 1 | 3 | 38 | 0 | 0 | 0 | 0 | 0 | 59 | 2.07% |
| Closed/invalid | 0 | 2 | 34 | 4 | 9 | 244 | 38 | 0 | 0 | 7 | 0 | 338 | 11.84% |
| Objections pending 30 June 2021 | 1 | 2 | 107 | 12 | 117 | 759 | 213 | 0 | 0 | 9 | 0 | 1220 |
*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.
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.
In 2020–21, we received 64 requests seeking referrals to VCAT or the courts, including appeals by either party. 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 (see our Legal Cases Overview).
The Commissioner’s original decisions and assessments were substantially upheld in 10 of the 13 cases (77%) that proceeded to hearing.
| 2020-21 | Back to Work | Congestion Levy | Duties (including landholder) | FHOG | Land Tax | Payroll Tax | Unclaimed Money | CPVSL | GAIC | Other (*) | Total | % |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Appeals received | 0 | 0 | 22 | 3 | 26 | 12 | 0 | 0 | 0 | 1 | 64 | |
| Taxpayer appeals dismissed at hearing(judgements in favour of CSR) | 0 | 0 | 4 | 1 | 4 | 1 | 0 | 0 | 0 | 0 | 10 | 77% (10/13) |
| Taxpayer appeals upheld at hearing (judgement in favour of taxpayer) | 0 | 0 | 2# | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 3 | |
| Matters settled before hearing | 0 | 0 | 20 | 5 | 29 | 13 | 0 | 0 | 0 | 1 | 68 | |
| Appeals completed (**) | 0 | 0 | 24# | 6 | 34 | 14 | 0 | 0 | 0 | 1 | 79 |
(*) Includes non-statutory appeal litigation, including contested debt recovery, contested subpoena, refund proceedings, 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.
(#) This figure excludes two matters heard but pending completion at 30 June 21.
GAIC – growth areas infrastructure contribution, FHOG – First Home Owner Grant, VRLT – vacant residential land tax, CSR – Commissioner of State Revenue