Objections and Appeals

Capital and Site Valuation Objections (Emergency Services Levy and Land Tax)

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 ststement of the grounds on which the objection is based. Your objection can be directed to:

• In Person: State Valuation Office, 101 Grenfell St Adelaide, SA
• Mail: GPO Box 1354, Adelaide SA 5001
• Email: LSGObjections@sa.gov.au
• Online: Standard objection forms are available on the Land Services Group Website

Objection to Valuation Enquiries: Phone 1300 653 345

Please note: If you lodge an objection, you are still required to pay your land tax or Emergency Services Levy by the due date. If your objection is upheld which results in a reduction, then a refund may be issued.

Land Use Objections (Emergency Services Levy)

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.

Objections are to be directed to:

Commissioner of State Taxation
GPO Box 1647
ADELAIDE  SA  5001

If you require an independent review of a decision in relation to a First Home Owner Grant, First Home Bonus Grant or First Home Owner Boost, you may lodge a written notice of objection with the Minister, pursuant to section 25 of the First Home Owner Grant Act 2000 (the "FHOG Act”).

Objections are to be forwarded to:

The Honourable Michael O'Brien MP
Minister for Finance
GPO Box 668
ADELAIDE  SA  5001

An objection is a written notice addressed to the Minister informing him that the applicant is dissatisfied with the Commissioner of State Taxation’s (the"Commissioner”) decision on a First Home Owner Grant application (or related First Home Bonus Grant or First Home Owner Boost).  An Objection must be lodged within 60 days of the date of the notice of the Commissioner’s decision.

The grounds of an objection must be stated fully and in detail in the notice of objection.  This generally involves setting out the facts of the case and addressing the relevant points 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.  Objections cannot be made on the grounds of fairness but should focus on why the Commissioner's decision was wrong in fact or law.

After considering an objection, the Minister will make a determination to either confirm, vary or reverse the Commissioner’s decision.  The Minister will notify the applicant in writing of his decision, setting out the reasons for the decision.

An applicant who is dissatisfied with the Minister’s determination may appeal to the Magistrates Court within 60 days of the Minister's determination of the objection, pursuant to section 28 of the FHOG Act.

Other Objections

Where a taxpayer is dissatisfied with an assessment or a decision made by RevenueSA, you are encouraged to discuss the matter with a RevenueSA staff member prior to formally lodging an objection.  Many misunderstandings can be clarified at this point, resulting in the objection not proceeding.  Should you be dissatisfied with the discussions, the next step is for the taxpayer to lodge an objection, pursuant to Section 82 of the Taxation Administration Act 1996 (the "TAA”).

Objections are to be forwarded to:

The Honourable Michael O'Brien MP
Minister for Finance
GPO Box 668
ADELAIDE  SA  5001

An objection is a written notice addressed to the Minister informing him that the taxpayer 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 taxpayer 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 out the facts and addressing the relevant points 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 taxpayer must prove on the balance of probabilities that their case is correct; the "onus of proof" 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.

A taxpayer is not required to pay the relevant tax prior to lodging an objection. However, interest and penalty will continue to accrue if the taxpayer chooses not to pay the tax pending the outcome of the objection.

After considering an objection, the Minister will confirm, revoke or modify the Commissioner’s assessment or decision. The Minister will notify the taxpayer in writing of his decision, setting out the reasons for the decision.

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.

Other Appeals

A taxpayer who is dissatisfied with the Minister’s determination of their objection may appeal to the Supreme Court within 60 days of the Minister’s determination of the objection, pursuant to section 92 of the TAA.

The taxpayer’s case on appeal is not limited to the grounds of the objection or the reasons for the determination of the objection or the facts on which the determination was made.

A taxpayer may also appeal to the Supreme Court if the Minister has failed to provide a determination within 90 days of lodgement of an objection.  If a taxpayer decides to adopt this course of action, at least 14 days written notice must be given to the Commissioner of the intention to appeal.

As with an objection, it is the taxpayer's responsibility to prove that their case is correct; the "onus of proof" rests with the taxpayer.

The relevant tax must be paid before an appeal is lodged, however, the Minister has the discretion to allow an appeal to proceed even though the tax has not been paid.

On appeal, the Supreme Court may do one or more of the following:

• confirm or revoke the assessment or decision to which the appeal relates;

• make an alternative assessment or decision in place of the assessment or decision to which the appeal relates;

• order that the Commissioner be paid any assessed amount that is outstanding;

• make an order as to whether costs should be awarded.

If the taxpayer is successful on appeal, 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 refund.