ATO Services
ATO Amended Assessment Disputes
When the ATO issues an amended assessment — recalculating your tax, disallowing deductions, or adding income — you have the right to dispute it. Acting within the 60-day objection period is essential to protecting your position.
⚠ You have 60 days from the date of the amended assessment to lodge a formal objection. Interest accrues on the debt during this period — act quickly.
Does This Sound Like You?
Common situations we help with.
You received an amended assessment out of the blue
The ATO has re-assessed your tax without warning — following a data match or compliance review — and is now claiming you owe significantly more than you filed.
Your deductions have been disallowed
The ATO has denied deductions you legitimately claimed — work expenses, investment property costs, or business expenses — and issued an amended assessment for the difference.
The ATO's figures are wrong
The amended assessment appears to be based on incorrect data — income attributed to you that isn't yours, figures that don't match your records, or expenses the ATO has ignored.
You can't afford to pay the debt right now
The amended assessment has created a significant tax debt and interest is accruing daily. You need to dispute it but also need advice on managing the debt while the objection is pending.
The 60-day deadline is approaching
You received the amended assessment recently and you're aware the 60-day objection window is running. You need to act quickly before the deadline closes your options.
Your accountant filed the return but can't help with the dispute
Your accountant prepared the original return but a formal objection to an ATO amended assessment requires a tax lawyer — someone who can draft legal submissions and represent you if the matter escalates.
How It Works
Challenge the amended assessment with the right evidence.
Describe the amended assessment, the amount involved, and the basis on which you believe it is incorrect. A tax lawyer will review the grounds and prepare a formal objection.
Submit Your RequestSubmit your request
Provide details of the amended assessment, the tax year involved, and why you believe it is incorrect.
Grounds are assessed
A tax lawyer reviews the amended assessment and identifies all available objection grounds based on the facts and applicable tax law.
Objection prepared and lodged
A formal objection is prepared and lodged within the 60-day period. If the ATO disallows the objection, AAT or court appeal options are discussed.
60 Days
to lodge a formal objection from the date of the amended assessment — the clock starts immediately
All 8 States
Amended assessment disputes matched to specialist tax lawyers across every state and territory
Free
Initial consultation — understand your objection grounds and prospects before committing to anything
Many Reduced
Well-prepared objections frequently result in the ATO reducing or withdrawing the amended assessment entirely
Before You Object
Practical questions about disputing an amended assessment.
What happens if I miss the 60-day objection deadline? +
Missing the 60-day objection deadline does not automatically end your options, but it makes things significantly harder. You can apply to the ATO for a late objection, but you must provide reasons for the delay and the ATO has discretion whether to accept it. The longer you wait past the deadline, the weaker your position becomes — which is why acting early is critical.
Can my accountant lodge the objection, or do I need a lawyer? +
An accountant can technically lodge an objection, but a formal objection is a legal document that sets out the grounds for disputing the ATO's position — and the way it is drafted affects your prospects both at the objection stage and at any subsequent AAT appeal. For any substantial amount in dispute, a tax lawyer who specialises in ATO objections will give you a significantly stronger submission.
How long does the ATO take to decide an objection? +
The ATO is required to decide objections within 60 days for income tax matters (or notify you that it needs more time). In practice, complex matters can take several months. If the ATO fails to decide within the required period, you can treat the objection as having been disallowed and proceed to the AAT — which can be a useful tool to force resolution.
Can I negotiate a settlement with the ATO rather than going through a formal objection? +
Yes — in some cases it is possible to negotiate directly with the ATO to have the amended assessment varied or withdrawn without going through the formal objection process. However, this approach carries risk if not handled carefully, and the 60-day objection period continues to run. A lawyer can advise whether negotiation is appropriate in your circumstances and manage it alongside the formal objection process.
What if the ATO has gone back more than 2 years to amend my assessment? +
The standard amendment period for individuals is 2 years; for businesses it is 4 years. If the ATO has amended an assessment outside these periods, it must establish that fraud or evasion occurred — which is a high threshold. If you believe the ATO has exceeded its amendment period without proper grounds, this is a strong objection argument that a lawyer can advance.
What happens if my objection is disallowed? +
If the ATO disallows your objection — in full or in part — you have 60 days to apply to the Administrative Appeals Tribunal (AAT) or the Federal Court for independent review. The AAT is generally the preferred next step for most taxpayers. Having been represented through the objection means you will be well-positioned to escalate if needed.
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