ATO Objection Lawyers | Former ATO Lawyers

The ATO or SRO may issue a notice of assessment or amended assessment following an audit or data-matching exercise

If you dispute the assessment, there are strict timeframes within which you can lodge an objection. It is important to strategise the arguments you rely upon at this stage, as this can influence your options for resolution in later stages if the dispute progresses.

Aptum’s tax disputes leaders worked at the ATO for over a decade and have experience dealing with the SRO. We understand how revenue authorities approach evidence and make decisions.

Aptum can help position you towards a clear, well-structured objection that focuses on the key issues and puts you on the front foot with the ATO or SRO. We can do so on your behalf or work with your preferred accountant or tax agent.

What Aptum runs on tax objections

The standard ATO objection deadline is 60 days from the date of the assessment for most matters, with shorter windows applying to some decisions. Once the window closes, the objection right is generally lost.
The way the objection is framed, the evidence it relies on, and the legal grounds it advances all flow through into whatever the dispute looks like later.

Reviewing audit decisions.

Including disallowance of R&D expenditure, GST input tax credit refusals, capital allowance disputes, fringe benefits tax determinations, and Part IVA findings.

Advising on specific pathways.

Objection is one of several options when an assessment lands. Independent Review (where available), settlement, the amendment route, voluntary disclosure for related issues and ART preparation can all sit alongside or in place of objection. We map the pathways.

Preparing and lodging the objection

A well-structured objection sets out the legal grounds, identifies the facts, characterises the transaction, addresses the ATO’s analysis, and presents the evidence in the form the ATO is structured to assess. We draft objections that win on the issues, not on the timeframes.

Engaging directly with the ATO or SRO.

Some engagement products only become available at this stage, including Independent Review (for eligible matters), the In-House Facilitation track for narrowing factual disputes, and direct discussion with senior officers at the ATO objection team.

Penalty objections.

Objections to penalty assessments, including remission applications run in parallel. The Aptum blog How to challenge an ATO penalty decision sets out the remission and objection pathways.

SRO objections.

State revenue office objections for landholder duty, stamp duty, land tax, payroll tax, windfall gains tax and VRLT matters. Run under each state’s objection legislation. See also our State Tax Disputes service.

Out-of-time objection applications.

Where the 60-day window has closed, in some circumstances an extension of time application is available. The criteria are tight and the application is usually contested.

What stage is your ATO or SRO matter at?

Objections sit between assessment and tax litigation. The right Aptum service depends on where your matter is right now.

The ATO has issued an assessment or amended assessment I disagree with.

This is the right page. Objections is the formal challenge to an ATO assessment under Part IVC of the Taxation Administration Act 1953.

I haven't been assessed yet but I have a tax issue I want to manage.

You need our Engagement with the ATO and SRO service. Engagement covers private rulings, voluntary disclosures and audit responses.

I have received a Director Penalty Notice.

You need our Director Penalty Notices service. The 21-day window starts when the ATO posts the notice.

The ATO has frozen my bank account, served a statutory demand, or started winding-up proceedings.

You need our ATO and SRO Debt Recovery service. Each recovery instrument has a defence and a window.

My objection has been disallowed or my matter is heading to court.

You need our Tax Litigation service. Tax litigation covers ART reviews, Federal Court appeals, judicial review and defences to ATO court proceedings.

I have a state tax assessment I disagree with.

You need our State Tax Disputes service. State objections are run under each state’s objection legislation, with typical deadlines of 60 days.

If you are not sure which category you are in, the diagnostic call below sorts that out in 15 minutes.

What Aptum brings to your matter

Aptum’s tax disputes practice is led by Michael Buscema, our Practice Lead for Tax Disputes. For over 11 years prior to joining Aptum, Michael worked for the ATO and Commonwealth Treasury, holding a range of senior positions including acting Assistant Commissioner of the ATO. Michael has published Aptum’s ATO Objections FAQs and How to challenge an ATO penalty decision, both of which are among Aptum’s top-trafficked
tax blogs.

Michael is supported by Nigel Evans, Aptum’s Managing Director and Co-Founder. Before starting Aptum, Nigel spent 11 years at the commercial Victorian Bar, including work acting for the ATO in tax matters. Nigel is listed in Best Lawyers in Australia for Tax Law (2026) and recognised by Doyle’s Guide as a Leading Commercial Litigation and Dispute Resolution Lawyer.

That combination of ATO experience and Bar experience is not biography. It changes how we run your objection.

Objections aren't about the timeframes, they're about the issues

The most common objection-writing mistake we see is rushing the legal grounds to meet the 60-day deadline and leaving the evidence under-developed. The ATO objections team reads the objection looking for the legal grounds and the supporting evidence. A well-prepared objection presents both clearly. A weak objection is treated as confirmation of the ATO’s view.

Objections shape the ART review that comes next

If the objection is disallowed, the next step is review at the Administrative Review Tribunal. The Tribunal decides the matter afresh on the evidence but the way the objection was framed sets up the case the Tribunal hears. The Tribunal record begins at the objection. We draft objections to win at objection stage and to be ready for Tribunal review if the matter has to go further.

The ATO posture on objections has tightened

The ATO has narrowed its appetite for early settlement at the objection stage in recent years. That means more objections are being disallowed, and more matters are running through to ART. We bring that posture into how we frame every objection.

What clients say

“The result Aptum achieved for me was exceptional. I have no criticisms. I hope not to require Aptum’s services again, but if I do, I would, without question, instruct them.”

- Anonymous, sourced from the 2024 Client Choice Awards

“Very grateful to Michael and the whole team at Aptum for everything they did on my case and for all their guidance and support to achieve the best outcome. Highly recommend this fantastic team. Thank you so much!”

- Tania

“Easy to work with, efficient and competent. The firm has implemented project management and billing processes which are unique and market leading.”

- Collated independently by Legal 500 research team

ATO Objections FAQs

Michael Buscema, Aptum’s Practice Lead for Tax Disputes, answers some of the most frequently asked questions about ATO objections and tax disputes with the ATO.

Read Michael's full ATO Objections FAQs

What makes Aptum different

Specialist expertise.

All we do is litigate complex commercial and tax disputes.
Legal intelligence framework.

Practical, ongoing risk assessment to focus on the essential.
Project management framework.

Routine documented strategy through custom project management.

What happens when you engage Aptum

Aptum runs every matter under our project management framework, with clear expectations on timing, cost and scope from the first call. Before you pay us anything, you get two points of contact, both free, so you know exactly where you stand. No surprises.

Step 1

Value conversation (free)

If the matter is one we can help with, we bring you in for a second conversation with the practice lead who would run your matter and your client experience coordinator. You get the time and expertise of a senior practitioner who has handled matters like yours, someone with real experience who can give you genuinely useful guidance on how to approach it. Real expertise before you have committed to anything, not a fake triage.

Step 2

Pathways assessment

Once you engage, you receive a documented strategy and a cost forecast aligned to the stages of your matter. For objection matters that typically means: identify the legal grounds and the evidence, decide between objection and amendment, work out whether Independent Review is available, and set up the file for ART review if the matter has to go further.

Step 3

Execution

This is the phase for drafting and filing the objection, gathering and presenting the evidence, responding to ATO information requests, attending Independent Review or In-House Facilitation meetings, and (if the objection is disallowed) preparing the matter for ART review or Federal Court appeal. Routine documented strategy. Regular communications. A relentless focus on the essential issues. Project management isn’t a bolt-on at Aptum, it’s a discipline embedded in every part of our practice.

How we manage cost

Objection matters cover a wide cost range, from a single-issue objection on a defined assessment to a multi-issue objection covering several years of amended assessments. What we commit to is one of our five client service promises: clear expectations as to the timing, costs and scope of our engagement, and updating those expectations as early as possible if anything changes.

Diagnostic call.

A 15-minute call to work out exactly what assessment you are facing, what the timeframes are, and what your objection grounds look like.

Estimate and scope.

Once engaged, you receive a documented strategy and a cost forecast aligned to the stages of your matter. Stage-based budgets, regular reporting, and any scope changes documented and agreed in writing. Where a matter has a tight, defined scope (a single-issue objection, a discrete penalty objection, an Independent Review application) we can give you a fixed-price option.

Investment mindset.

Aptum approaches every matter with an investment mindset: the most practical outcome in the shortest possible time, at the least possible cost, with the biggest possible return.

Recent matter outcomes

When it didn't work with a tax agent, Aptum helps an individual get the ATO to reconsider an AUD $1.5M deduction

Problem.
The trustee of a family trust was disallowed a substantial deduction (more than AUD $1.5M) on a lost investment. The trustee had initially failed in the objection process with representation from their tax agent. The trustee then made an application in the ART to argue that the absence of the trust resolution meant that their assessment should be reconsidered.

Aptum’s role.
Aptum was engaged because the application was failing. Aptum filed a further application that the ATO could still consider the trust resolution grants, and due to resource constraints, did so without briefing counsel. This review application raised novel and complex questions regarding trust law and assessment of trust income. Aptum was responsible for conceiving of and advocating the arguments before the Tribunal.

Outcome.
The ATO subsequently entirely dropped its opposition to the application (after several years of resistance) and consented to the assessments being set aside in full.

Objection allowed following audit

Aptum was engaged by a client who was incorrectly assessed at audit for undeclared foreign income. Aptum was able to lodge an objection evidencing the source of funds, which was accepted by the ATO in full, reducing the client’s income by around $1.5 million. Aptum was also able to pause the ATO’s recovery actions after they had issued a garnishee notice to collect the money.

See all Aptum case studies

Frequently Asked Questions

When would I lodge an ATO objection?

You lodge an objection when the ATO has issued an assessment or amended assessment and you have a genuine basis to disagree with it. The objection challenges the assessment formally and starts a statutory process under Part IVC of the Taxation Administration Act 1953. Michael Buscema’s ATO Objections FAQs sets out when an objection is the right pathway and when an alternative (amendment, Independent Review, voluntary disclosure) is better suited.
How do you raise an objection with the ATO?

You lodge a written objection that sets out the assessment being challenged, the legal grounds for the objection, the facts the objection relies on, and the evidence that supports the position. The objection must be lodged within the 60-day window (for most assessments) and must address every aspect of the assessment you want to challenge. The ATO then assigns an objection officer who reviews the objection and either allows it, disallows it, or allows it in part.
What makes a strong objection?

A strong objection identifies the legal grounds clearly, addresses the ATO’s analysis directly, presents the evidence in the form the ATO is structured to assess, and anticipates what the objection officer will need to see to decide in your favour. It also keeps an eye on the ART review that follows if the objection is disallowed.
What makes an ATO objection fail?

The most common reasons objections fail are running out of time on the 60-day window and lodging an under-developed objection to beat the deadline, missing legal grounds (objecting on the wrong basis), under-evidenced factual claims, and not addressing the ATO’s position from the audit. The way the objection is framed matters as much as the underlying issue.
What happens if I miss a deadline for lodging an objection?

You can make an application to have your objection accepted out of time. However, you need to provide appropriate reasons for the objection not being lodged in time. The fastest way to find out whether an out-of-time application is realistic for your matter is the diagnostic call.

How long does an objection take?

Typically objections can range from a few months to over a year, depending on complexity and whether the ATO requires further information. Generally objections take between 6 to 12 months. The best way to reduce the time of your objection is by collating all your evidence and outlining your case in detail early.
What if a tax dispute is taking too long?

If the ATO has not decided your objection, you can issue them a notice that treats the objection as disallowed after 60 days if they don’t finalise it within that time (or request further information). This can be a useful tool if you want to proceed to the ART or Court. However, this procedural lever must be used carefully. Aptum can advise when this would be an appropriate strategy.
Can I object to a penalty assessment?

Yes. Penalty assessments can be objected to separately or alongside the substantive assessment. The objection is usually paired with a remission application that asks the ATO to remit the penalties on the basis the law and the facts support. Aptum’s How to challenge an ATO penalty decision covers the remission and objection pathways in detail.
What is Independent Review and how does it differ from objection?

Independent Review is an internal ATO process where a separate area of the ATO (not the audit team) reviews the audit team’s position before an assessment is made. It is available for large business, public groups, small businesses and increasingly for some private groups. It is often offered before the audit finalises and can be a quicker review prior to making an objection. However, there are limitations, including being limited to facts and arguments before the audit team.
What happens if my objection is disallowed?

You can apply to the Administrative Review Tribunal (ART) or the Federal Court for review of the objection decision. The ART hears the matter afresh on the evidence. The Federal Court hears appeals from the ART on questions of law and (in some cases) original Part IVC appeals. Aptum’s Tax Litigation service covers the next step.

Offices

Aptum services tax objection clients across Australia from three offices.

Melbourne (head office)

(03) 7020 9230

Suite 7.01, Level 7, 419 Flinders Lane, Melbourne VIC 3000

Sydney

(02) 7202 3404

Level 1, 60 Martin Place, Sydney NSW 2000

Brisbane

(07) 3778 3693

Level 38, 71 Eagle Street, Brisbane QLD 4000

Sixty days is shorter than it looks.

ATO objection deadlines are statutory. Once they close, the assessment usually stands. The strongest objection is the one prepared the right way, not the one prepared in the last week of the window.

Aptum’s tax disputes team will tell you exactly where you stand, what your objection grounds look like, and what your options are. No surprises.

Book your value conversation

Objections to Tax Assessments

Putting you on the front foot with the ATO or SRO with well-structured objections based on years of experience working with and for revenue authorities.