ATO Objection Letter (Part IVC TAA 1953)

Template letter for lodging a formal objection to an ATO assessment under Part IVC of the Taxation Administration Act 1953. Covers your details, the assessment being objected to, specific grounds with statutory references, and a supporting documents enclosure list. Must be lodged within two years for individuals (four years for certain entities) of the assessment notice date.

Last reviewed: 27 May 2026

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What it contains

Formal objection letter addressed to the ATO capturing: taxpayer identification (TFN, ABN if applicable), assessment details (notice date, assessment type, assessment year, amount assessed), numbered grounds of objection with statutory references, proposed correct position with supporting calculations, and an enclosure list for supporting documents. Includes notes on the two-year and four-year objection time limits and the review pathway if the objection is disallowed.

How to use it

Identify the assessment and check the deadline

Locate the notice of assessment or amended assessment you are objecting to. Individuals have two years from the notice date; companies and superannuation funds have four years for most assessments. If the deadline has passed, you may need to apply for an extension under section 14ZW of the TAA 1953.

Draft your grounds of objection

Each ground should be a specific, numbered statement explaining why the assessment is excessive or incorrect. Reference the relevant section of the ITAA 1936, ITAA 1997, or GST Act 1999 as applicable. Generic statements such as 'the assessment is wrong' are insufficient; the ATO requires specific factual and legal grounds.

Attach supporting documents

Include copies of relevant receipts, invoices, contracts, bank statements, or professional valuations. Do not send originals. Number each attachment and reference it against the relevant ground of objection.

Lodge and retain proof

Lodge via the ATO's online objection service through myGov, by post to the address on your assessment notice, or through your registered tax agent. Keep a copy of the letter, all attachments, and proof of lodgement (postal receipt or online confirmation). The ATO must make a decision and notify you; if disallowed, you have 60 days to apply for AAT review or Federal Court appeal.

Copy the letter text

Prefer not to download? Copy the text below and paste into your own document.

[Your full name]
  [Your address]
  [City, State, Postcode]
  [Date]

  Australian Taxation Office
  [Relevant ATO address from assessment notice]

  TFN: [Your TFN]
  ABN (if applicable): [Your ABN]

  Subject: Formal objection to [assessment type] for [income year / period]

  Dear Sir or Madam,

  I am writing to lodge a formal objection under Part IVC of the Taxation Administration Act 1953 to the following assessment:

  Assessment details:
  - Assessment type: [Notice of Assessment / Amended Assessment / Default Assessment / Activity Statement Assessment]
  - Income year or period: [YYYY-YY or quarter]
  - Date of assessment notice: [date]
  - Document identification number: [DIN from the notice]
  - Amount assessed: AUD [X]
  - Amount I believe is correct: AUD [Y]
  - Difference in dispute: AUD [X - Y]

  Grounds of objection:

  1. [First ground of objection. State the specific item or amount in dispute, the relevant provision (e.g. section 8-1 ITAA 1997), and why the ATO's position is incorrect. Reference attachment numbers.]

  2. [Second ground of objection. Same structure as above.]

  3. [Third ground of objection, if applicable.]

  Proposed correct position:
  - Assessable income: AUD [A]
  - Allowable deductions: AUD [B]
  - Taxable income: AUD [A - B]
  - Tax payable at correct position: AUD [C]
  - Tax assessed: AUD [D]
  - Excess assessed: AUD [D - C]

  Supporting documents enclosed:
  1. Copy of the notice of assessment dated [date].
  2. [Description of supporting document, e.g. receipts for claimed deductions].
  3. [Description of supporting document, e.g. bank statements for the relevant period].
  4. [Description of supporting document, e.g. contract or agreement].
  5. [Calculation worksheet supporting the proposed correct position].

  I request that the ATO review this objection and amend the assessment accordingly. If the objection is disallowed in whole or in part, I request written reasons for the decision as required under section 14ZY of the Taxation Administration Act 1953.

  If you require any further information, please contact me using the details below.

  Yours faithfully,

  [Signature]
  [Printed name]
  [Phone]
  [Email]

  Notes for the sender (delete before sending):
  - Objection time limit: 2 years from assessment date (individuals); 4 years (companies/super funds).
  - Lodge via myGov, post, or through your registered tax agent.
  - Payment of the disputed amount is not deferred by lodging an objection unless you separately apply for a deferral.
  - If disallowed, you have 60 days to apply for AAT review or Federal Court appeal.
  - Statute: Part IVC, Taxation Administration Act 1953; section 14ZW (extension of time); section 14ZY (reasons for decision).