New rulings on lodging objections

The Commissioner of State Revenue has issued the following 2 public rulings on granting extensions of time in which to lodge an objection, effective 5 December 2025.

Public Ruling FHOGA056.1.1 Extension of time to lodge an objection

This new public ruling sets out the basis on which the Commissioner will make decisions on requests for an extension of time to lodge an objection to a decision on a grant, or certain decisions to require repayment of an amount in relation to a grant. It includes the requirements for making a request and the relevant matters that the Commissioner will consider when making the decision.

Public Ruling TAA065.1.1 Extension of time to lodge an objection

This new ruling set out the basis on which the Commissioner will make decisions on requests for an extension of time to lodge an objection to an assessment notice or royalty valuation decision. It includes the requirements for making a request and the relevant matters that the Commissioner will consider when making the decision.