Notice of appeal against appealable objection decision under section 14ZZ Taxation Administration Act 1953 (Form 73)

Under section 14ZZ of the Taxation Administration Act 1953, a person dissatisfied with the Commissioner's objection decision may appeal to the Federal Court (or, for a reviewable objection decision, choose review by the Administrative Review Tribunal instead). Division 33.1 of the Federal Court Rules 2011 calls these AOD appeals. Rule 33.02 requires the appeal to be started by filing a notice of appeal in accordance with Form 73 that briefly states the details of the objection decision and the address of the ATO office shown on the written notice of that decision. The appeal must be lodged within 60 days after the person is served with notice of the decision (s 14ZZN). The appellant is limited to the grounds stated in the taxation objection unless the Court orders otherwise, and bears the burden of proving the assessment is excessive or otherwise incorrect and what it should have been (s 14ZZO).

When you need it

• The Commissioner has disallowed your objection to an assessment or other taxation decision, in whole or in part, and you want the Federal Court to decide it.
• Your objection related to a private ruling and the Commissioner's objection decision went against you (special time rules apply, r 33.02(5)).
• You are within 60 days after being served with the notice of the objection decision (s 14ZZN).

1. 1

   Heading and parties

   The taxpayer is the Applicant and the Commissioner of Taxation is the Respondent. Use the schedule for additional parties. Leave the hearing details: the Registry inserts them.

2. 2

   Objection decision appealed against

   Briefly state the details of the objection decision (r 33.02(2)(a)), such as the date, the income year and the assessment or decision concerned, and include the address of the ATO office shown on the notice of the decision (r 33.02(2)(b)).

3. 3

   Variation sought

   If you want the decision set aside or varied, say how, for example by allowing the objection to the extent of excluding a stated amount from taxable income. Delete this section if it does not apply.

4. 4

   Grounds relied on

   State the grounds in support of the orders sought. Keep them within the grounds of your taxation objection, because section 14ZZO limits you to those unless the Court orders otherwise.

5. 5

   Addresses and service

   Give your address for service (r 11.01) and your residential or business address, or principal place of business for a corporation, and insert the address of the Australian Government Solicitor office in the State or Territory of filing.

6. 6

   Date and sign

   Sign as the Applicant or the Applicant's lawyer.

• File in the Registry of the State or Territory where the ATO office named on the decision notice is located, or where an individual applicant ordinarily lives, or where a corporation has its head office or carries on a significant part of its business (r 33.02(3)).
• Serve a sealed copy on the Commissioner at the Australian Government Solicitor's office in the State or Territory where it was filed (r 33.02(4)). Personal service is not required (r 33.02(6)). For private ruling appeals, serve within 6 days after filing (r 33.02(5)); the Taxation Practice Note asks for service within 5 days after filing in other cases.
• The Taxation Practice Note asks you to file a copy of the objection decision (with the tax file number redacted) with the notice of appeal.
• A filing fee applies - check the current fee schedule.

• The 60-day time limit runs from service of the notice of the objection decision, not from the date of the assessment (s 14ZZN).
• Lodging an appeal does not stop the tax being recoverable in the meantime (s 14ZZR).
• The Commissioner must file the objection decision, the objection and relevant documents and an appeal statement within 28 days after service, or 14 days for private ruling appeals (rr 33.03, 33.04); the Taxation Practice Note then sets 40 days from service for the applicant's appeal statement.