Monday to Friday:- 8:45am – 5:15pm (Brisbane Office)
Taxation Administration

Taxation Administration

Our Firm’s Practice Areas In Taxation Law Include:

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Assessments and Re-assessments

The Commissioner of State Revenue assesses and reassesses the taxation liabilities of Queensland taxpayers in accordance with theTaxation Administration Act (TAA).

Assessments are initial estimates by the Commissioner based on the information available at the time of assessment, which determine a person’s tax liability and the date it is due.

The Commissioner’s assessment may be objected to within sixty days, and a reassessment can occur:

  • where the original decision was made in error;
  • if there is new information available which is relevant to the taxpayer’s liability;
  • following the completion of an audit or investigation; or
  • where there have been changes in the law.

If successful, the assessment will be reconsidered and re-issued. Decisions about re-assessments may then be appealed to the Queensland Civil and Administrative Tribunal.

Deadlines apply and applications for reassessment can be highly technical, and should be prepared with legal advice.

Refunds

Obtaining tax refunds in Queensland involves specific processes and regulations covered by the TAA and administered by the Queensland Revenue Office.

Taxpayers are entitled to refunds of taxes paid to the Queensland Revenue Office where their liability is assessed at a lower amount or they have overpaid tax. Specific timeframes apply to some payments, but refunds are generally available for 4 years from the date of payment.

Private Rulings

Private rulings offer a formal avenue for taxpayers to seek the Commissioner’s opinion on how a specific tax law applies to their unique situation. Private rulings are intended to provide certainty to taxpayers about their tax obligations by clarifying potential ambiguities in tax legislation.

Private rulings may be issued in respect of unexecuted instruments, drafts of standard form documents and issues related to public trust. However, the ruling is confidential, specific only to the applicant and is not binding on the commissioner.

Whether a private ruling will be useful and how an application is made should be the subject of legal advice.

Objections, Reviews and Appeals

Disputes about tax assessments or decisions occur in the following stages:

  • Objections: to be lodged within 60 days, stating the reasons for objection. The Queensland Revenue Office review the objection and will make a decision or request more information;
  • Review of Objections: if the Queensland Revenue Office disagrees with an objection, a request for further review may be made to the Commissioner for Review for an internal independent assessment. The Commissioner may confirm the original decision or make a new decision;
  • Appeals: if dissatisfied with the results of the review, the Queensland Civil and Administrative Tribunal may consider the objections and make a final decision about the taxpayer’s liability; and
  • Supreme Court: in some circumstances, a decision in QCAT may be appealed to the Supreme Court in limited circumstances.

Providing clients with the best possible service and advice.

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