Objections
If a customer disagrees with a tax assessment, reassessment or certain decisions, they can lodge a formal objection.
While most of our assessments and decisions are undisputed, a small percentage of customers object to their tax liability or whether a concession or exemption applies.
Objections are determined by our review officers and specialists, who are independent of the officers responsible for the original assessments and decisions.
We advise customers of the outcome of their objection in writing, and when an objection is disallowed, we provide detailed written reasons explaining why.
Table 23: Managing objections 2025–26
| 2025–26 | CGL | Duties | FHOG | HBR | Keno | LTX | PTX | SSL | UCM | WBT | CPVSL | GAIC | WGT | Total | % |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Objections received* | 45 | 556 | 176 | 18 | 1 | 5,382 | 804 | 1 | 1 | 167 | 6 | 10 | 0 | 7,167 | |
| Objections processed* | 27 | 486 | 147 | 18 | 0 | 4,431 | 592 | 1 | 1 | 97 | 0 | 11 | 0 | 5,811 | |
| Allowed in full | 2 | 71 | 36 | 1 | 0 | 613 | 25 | 0 | 0 | 0 | 0 | 1 | 0 | 749 | 12.89% |
| Allowed in part | 1 | 57 | 4 | 0 | 0 | 529 | 57 | 0 | 0 | 0 | 0 | 0 | 0 | 648 | 11.15% |
| Disallowed in full | 10 | 299 | 97 | 7 | 0 | 2,581 | 376 | 0 | 1 | 90 | 0 | 7 | 0 | 3,468 | 59.68% |
| Withdrawn by taxpayer prior to decision | 0 | 5 | 2 | 0 | 0 | 55 | 16 | 0 | 0 | 0 | 0 | 2 | 0 | 80 | 1.38% |
| Closed/invalid | 14 | 54 | 8 | 10 | 0 | 653 | 118 | 1 | 0 | 7 | 0 | 1 | 0 | 866 | 14.90% |
| Objections pending 30 June 2026 | 18 | 191 | 51 | 0 | 1 | 2,919 | 482 | 0 | 0 | 89 | 6 | 4 | 0 | 3,761 |
* 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, relate to multiple assessments.
Abbreviations: CGL – congestion levy, FHOG – First Home Owner Grant, HBR – HomeBuilder grant, LTX – land tax, PTX – payroll tax, SSL – short stay levy, UCM – unclaimed money, WBT – wagering and betting tax, CPVSL – commercial passenger vehicle service levy, GAIC – growth areas infrastructure contribution, WGT – windfall gains tax.
Appeals
Where we are unable to resolve an objection internally, customers may seek to have their matter determined by the Victorian Civil and Administrative Tribunal (VCAT) or the Supreme Court.
In 2025–26, we received 167 requests seeking referrals to VCAT or the courts, including appeals by either party.
Our legal specialists resolve most 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 some examples in our legal cases overview).
Of the few matters that proceeded to hearing, the Commissioner’s original decisions and assessments were substantially upheld in 84.6% of the 26 cases conducted this financial year.
Table 24: Managing appeals 2025–26
| 2025–26 | CGL | Duties* | FHOG | LTX** | PTX | UCM | CPVSL | WGT | Other*** | Total | % |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Appeals received | 1 | 58 | 5 | 88 | 9 | 0 | 0 | 4 | 2 | 167 | |
| Taxpayer appeals dismissed at hearing (judgement in favour of the Commissioner) | 0 | 13 | 1 | 7 | 0 | 0 | 0 | 0 | 1 | 22 | 84.6% (22/26) |
| Taxpayer appeals upheld at hearing (judgement in favour of taxpayer) | 0 | 3 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 4 | |
| Matters settled before hearing | 1 | 28 | 2 | 54 | 8 | 0 | 0 | 3 | 1 | 97 | |
| Appeals completed**** | 1 | 44 | 3 | 62 | 8 | 0 | 0 | 3 | 2 | 123 |
* Includes land transfer (stamp) duty, motor vehicle duty, landholder duty and foreign purchaser additional duty.
** Includes vacant residential land tax.
*** Includes non-statutory appeal litigation, including contested debt recovery, contested subpoena, refund proceedings, administrative law proceedings and non-revenue line litigation.
**** Includes multiple matters heard together and matters for completed contested hearings that are unreported at time of publication.
Abbreviations: CGL – congestion levy, FHOG – First Home Owner Grant, LTX – land tax, PTX – payroll tax, UCM – unclaimed money, CPVSL – commercial passenger vehicle service levy, WGT – windfall gains tax.