Objection (Form GEN1)

Under the Taxation Administration Act 2001 (Qld), a taxpayer dissatisfied with an original assessment, or with a reassessment that increases their liability, may object (s 63). An objection must be in writing, state the grounds in detail, include copies of all relevant material and be lodged within 60 days after the assessment notice is given (s 65(1)). The Commissioner may extend the time if satisfied it would be unreasonable to require lodgement within 60 days, and a refusal to extend is not reviewable (s 65(2), (3)). The objector must prove their case (s 66). Form GEN1 (version 4, January 2026) is QRO's objection form; it also covers grant objections under s 56 of the First Home Owner Grant and Other Home Owner Grants Act 2000.

When you need it

• You disagree with an assessment or reassessment of land tax, payroll tax, duty (transfer, AFAD, vehicle registration, insurance, landholder or corporate trustee), betting tax or royalty.
• QRO refused a home owner grant or told you to repay a grant or pay a penalty.
• You disagree with a royalty valuation decision or an amendment of one.
• Before objecting, QRO suggests talking to the officer who made the decision, which may resolve the issue faster.

1. 1

   Part A - your details and any representative

   Give the client number (or N/A), name, contact details and address of the person on the notice. If a solicitor, accountant or tenement management service is lodging, complete Option A; to authorise a relative or friend as contact, complete Option B.

2. 2

   Part B - objection details

   Enter the decision or assessment reference (payment reference, client transaction number or grant UIN) and the issue date of the notice. Tick the tax or decision type and the outcome you want, such as reducing the whole liability to zero or only the primary tax, penalty or interest, with amounts.

3. 3

   Part C - extension of time (only if late)

   Explain why it was unreasonable to lodge within 60 days and what steps you took to resolve or lodge the matter in time, and attach evidence.

4. 4

   Part D - grounds

   Set out detailed reasons why the assessment or decision is wrong, on the facts or in applying the law, and attach evidence. QRO gives examples of relevant grounds (such as evidence the property was your principal place of residence) and irrelevant ones (such as being unable to afford the tax).

5. 5

   Part E - declaration

   The client or professional representative signs and dates, confirming among other things that the liability must still be paid by the due date.

• Lodge within 60 days of receiving the assessment or decision notice (TAA s 65(1)(d)).
• Email objections@treasury.qld.gov.au, or post to Queensland Revenue Office, Review and Dispute Resolution Division, PO Box 15931, City East Qld 4002.
• Lodging an objection does not extend the due date for payment, and interest keeps accruing on unpaid amounts.
• If you are dissatisfied with the objection decision, you may apply to QCAT for review or appeal to the Supreme Court within 60 days after notice of the decision; for an assessment objection the tax and late payment interest must first be paid in full (TAA s 69).

• For a reassessment, your grounds are limited to the matters that changed in the reassessment (TAA s 63(3)).
• Late payment interest that accrues after an assessment cannot be objected to (QRO).
• QRO acknowledges objections within 5 business days and aims to decide them within 90 days.