1. Before you apply
QCAT reviews decisions from the Commissioner of State Revenue in relation to first home owner grants, other home owner grants and cases relating to taxation assessment. Reviewable decisions include:
- taxation assessment and royalty valuation decisions
- taxation reassessment increasing taxpayer liability for tax
- decisions on applications for grants
- payment of amount in relation to grants
(For full list of reviewable decisions please view the First Home Owner Grant and Other Home Owner Grants Act 2000 and the Taxation Administration Act 2001)
Before you apply to review a decision, you must ensure the relevant decision letter issued to you is included with your application forms. The letter sets out the decision made and your review rights.
There is a time limit of 60 days in certain circumstances to ask QCAT to review the decision. If you are seeking an extension to this time limit you can request QCAT to extend the time limit using the relevant extension form below in step 4.
Please be aware that you cannot request QCAT to extend the 60 day time limit if a review application is made under s69 of the Taxation Administration Act 2001.
2. Internal review process
Before you apply, if you are dissatisfied with the assessment or decision, you must follow the Queensland Revenue Office (QRO) internal objection process. You may not be able to bring an application to QCAT if you have not objected to QRO first. You have 60 days to object. For more information visit www.treasury.qld.gov.au/objection.
Please note that there are strict time limits to object to an assessment or decision. After your objection has been considered by QRO, you can then apply to QCAT if you are still unhappy with the objection decision.
3. If your application is urgent
After the objection process is complete, if you believe that your application is urgent and wish to have the original decision placed on hold you can apply to QCAT to ‘stay’ the decision. A stay order postpones the original decision until after the review decision has been made.
Depending on the type of reviewable decision, you must be prepared that QCAT may not grant a stay in the case. (For example, QCAT cannot stay an unpaid tax assessment).
You must ensure you clearly set out why a stay order should be granted with supporting evidence. The relevant stay application form is found below.
4. Complete and lodge this form
To make an application for a review of a decision, complete and lodge the appropriate application form from the list below. Carefully read the form instructions, answer each question and tick an appropriate box when prompted. When you apply you must ensure the relevant reviewable decision letter issued to you is included with your application forms or the review may be delayed until the letter is provided.
You must pay the appropriate fee – (Credit card authorisation form for mail payments)
Form 23 - Application to review a decision
The purpose of this form is to ask QCAT to review the decision of the relevant government agency or entity.
Form 44 - Application to stay a decision
The purpose of this form is to ask QCAT to place the original or internally reviewed decision on hold until such time as the review has been conducted.
Form 42 - Application to extend or shorten a time limit or for waiver of compliance with procedural requirement
The purpose of this form is to ask QCAT for permission to make your application outside the 28 day or other statutory review timeframe.
5. How to lodge your application
When filing an application to review a decision, you are required to file the application and supporting material along with three copies in one of the following ways:
Queensland Civil and Administrative Tribunal
or at any local Magistrates Court
Queensland Civil and Administrative Tribunal
Your application is not filed until it is sealed by QCAT (i.e. stamped with the official QCAT stamp). After this has been done, sealed copies of your application will then be sent back to you to give to the other party. You can also keep a copy for your personal records.
6. Giving your application to the government agency
You are required to give a copy of your application and supporting material to the relevant government agency named in the application within seven days of receiving the application or as otherwise directed by QCAT.
The preferred method of giving the Queensland Revenue Office a copy of the initiating application is by email at firstname.lastname@example.org.
If a party cannot give the application by email, then the method of giving the Queensland Revenue Office the application is by post to: Manager, Review and Dispute Resolution Division, Queensland Revenue Office, PO Box 15931, CITY EAST Qld 4002.
Visit this page for further information on service requirements.
To prove you have given your application to the government agency, the applicant must complete the affidavit of service for each party and provide a copy to QCAT. You do not need to provide a copy to the government agency.
Form 9 - Affidavit of service
The purpose of this form is to prove your application has been served on all other parties. This form must be witnessed by a Justice of the Peace.
7. What happens next?
Find out what happens after you apply.