Description

What is the purpose of this form?

This form should be used to lodge an objection to your reassessment(s) of motor vehicle duty under the Duties Act 2000.

An objection is a formal challenge to the legal basis of a reassessment.

When you object, the onus is on you to prove your case.

Are there any restrictions on lodging an objection?

You must lodge your objection within 60 days of receiving the notice of reassessment(s). In some instances, an objection may be accepted out of time.

If you have received a reassessment, you can only object to liabilities that are additional to, or greater than, those under the previous assessment or reassessment as stated in section 97(2) of the Taxation Administration Act 1997. Objections cannot be made against reassessments where there is a decrease in tax liability.

You cannot lodge an objection to a compromise assessment or reassessment issued under section 12 of the Taxation Administration Act 1997 as it is a non-reviewable decision.

Who can complete this form?

A customer or their authorised representative can complete this form.

How do you lodge this form?

You complete and lodge this form online. Through this form, you can also upload any supporting documents. Once you have entered all relevant and mandatory information, you can submit and save a copy of your form. The information you provide will be electronically forwarded to the SRO.

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