Land Tax Objections

• Objections to the valuation referred to on a Notice of Land Tax Assessment or Emergency Services Levy Assessment must be in writing to the State Valuation Office, within 60 days after the date of service of the relevant notice, and must contain a full and detailed statement of the grounds on which the objection is based. 

• If you believe that the land use which has been attributed to your land on your Emergency Services Levy Notice is incorrect, you can lodge an objection in writing within 60 days after the date of service of the Notice.

• An objection is a written notice address to the Minister informing him that the tax payer is dissatisfied with an assessment or decision of the Commissioner of State Taxation (the "Commissioner").

• An objection must be lodged within 60 days of either the date on which the notice of assessment was served on the taxpayer or the date on which the tax payer was notified of the decision. 

• The grounds of an objection must be stated fully and in detail in the notice of objection. This generally involves setting up the facts and addressing the relevant point of law where it is considered that the Commissioner may have incorrectly applied the law.

• References to case law or other legal references may help with your argument.

• The tax payer must prove on the balance of probabilities that their case is correct, the "onus of truth" rests with the taxpayer.

• Objections cannot be made on the grounds of fairness but should focus on why the assessment or decision was wrong in fact or law.

• If the taxpayer is successful on objection, the overpaid tax will be refunded together with interest at the market rate from the date of payment of the tax to the date of the refund.