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Tax Administration Act 1994

Disputes procedures

89AB: Response periods

You could also call this:

"How long you have to respond to a notice"

Illustration for Tax Administration Act 1994

When you get a notice, you need to respond within a certain time. This time is called the response period. The response period starts when you get the notice. You get a different response period depending on the type of notice. If the notice is about a proposed adjustment, you have two months to respond. But if the notice is from you and is about an assessment, you have four months to respond. If you get a notice about a disputable decision, you have two months to respond. But if you want to propose an adjustment, you have four months to respond. If you get a disclosure notice, you have two months to respond, unless section 89AC applies. You should check what type of notice you got to know how long you have to respond.

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"Helping the Commissioner make fair tax decisions"

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89AC: Response period when initiating notice filed late, or

"How long you have to respond when a notice is sent late"

Part 4ADisputes procedures

89ABResponse periods

  1. This section applies for the purposes of Parts 4A and 8A to set the period for a notice in response to another notice (the initiating notice). The period is called the response period.

  2. When the initiating notice is a notice of proposed adjustment, the response period is a 2-month period starting on the date of issue of the notice, unless section 89AC applies.

  3. When the initiating notice is a notice of assessment issued by a taxpayer, the response period for a notice of proposed adjustment under section 89DA is a 4-month period starting on the date of issue of the initiating notice.

  4. When the initiating notice is either a notice of disputable decision or a notice revoking or varying a disputable decision that is not an assessment, the response period for a notice is—

  5. a 2-month period starting on the date of issue of the initiating notice; or
    1. for a notice of proposed adjustment, a 4-month period starting on the date of issue of the initiating notice.

      1. When the initiating notice is a disclosure notice, a notice issued by the Commissioner rejecting an adjustment proposed by a disputant, or a disputant's statement of position, the response period is a 2-month period starting on the date of issue of the initiating notice, unless section 89AC applies.

      2. Repealed
      Notes
      • Section 89AB: inserted (with effect on 1 April 2008), on (applying for 2008–09 and later income years), by section 642(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
      • Section 89AB(2): amended, on , by section 257(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
      • Section 89AB(3): replaced (with effect on 1 April 2009), on , by section 187(1) (and see section 187(4) for application) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
      • Section 89AB(4): replaced (with effect on 1 April 2009), on , by section 187(2) (and see section 187(4) for application) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
      • Section 89AB(5): amended, on , by section 257(2) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
      • Section 89AB(6): repealed (with effect on 1 April 2009), on , by section 187(3) (and see section 187(4) for application) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).