ATO Objection Letter for an Income Tax Assessment (Australia)

Notice of Objection — Income Tax Assessment

Objection Under Part IVC Of The Taxation Administration Act 1953 (Cth) · 8 June 2026

Dear Commissioner,

I object to the income tax assessment for the 2024-25 income year, notice of which is dated 14 April 2026. I lodge this objection under Part IVC of the Taxation Administration Act 1953 (Cth) and, as required by that Part, I state the grounds of my objection fully and in detail below. The amount in dispute is approximately 7,400.00 AUD.

Full name: Liam P. Hargreaves
Tax file number: 123 456 789
Address: 22 Kookaburra Road, Ipswich QLD 4305
Telephone: 0407 552 184
Email: liam.hargreaves@email.com.au
Taxpayer type: Individual

Income year: 2024-25
Date of notice of assessment: 14 April 2026
Assessment / reference number: NOA-2025-44871923
Amount in dispute: 7,400.00 AUD

I respectfully ask the Commissioner to allow this objection and amend the assessment to reduce the amount assessed. I understand the Commissioner must decide this objection under section 14ZY of the Taxation Administration Act 1953 (Cth) by allowing it wholly or in part, or disallowing it, and must give me written notice of the decision and the reasons for it.

The assessment disallowed my work-related travel and meal deductions as a long-haul driver. The expenses were genuinely incurred, I received a travel allowance, and my claim was based on the Commissioner's reasonable amounts. The deductions should be allowed in full.

The assessment disallows deductions to which I am entitled. A loss or outgoing is deductible under section 8-1 of the Income Tax Assessment Act 1997 (Cth) to the extent it is incurred in gaining or producing assessable income and is not of a capital, private or domestic nature. Where Division 900 substantiation applies, I hold the written evidence required. The reasoning in Commissioner of Taxation v Shaw [2026] FCA 197 confirms that the Division 900 substantiation rules do not themselves create the entitlement — the expense qualifies under section 8-1 and is then proved by the records and credible evidence I provide. I ask the Commissioner to allow each deduction on that basis.

The correct position: My assessable income for 2024-25 should be reduced by allowable deductions of 7,400 AUD, comprising meal expenses on nights away from home and incidental travel costs incurred in earning my driving income.

Grounds in detail: I am a long-haul truck driver and was away from my home base for up to 6 nights each week during the income year. My employer paid a bona fide travel allowance, which was shown on my income statement. My meal claims do not exceed the Commissioner's reasonable amounts in the relevant Taxation Determination, and I have kept a diary of nights away together with a representative sample of receipts. Under section 8-1 of the Income Tax Assessment Act 1997 (Cth) the expenses were incurred in earning my assessable income, and the allowance exception in section 900-50 applies to the substantiation requirement.

I note that, on any review or appeal of the objection decision, the burden of proving that the assessment is excessive — and of proving what the assessment should have been — rests on me (sections 14ZZK and 14ZZO of the Taxation Administration Act 1953 (Cth)). The evidence scheduled below is provided to discharge that burden at the objection stage.

The following evidence supports this objection. Where Division 900 of the Income Tax Assessment Act 1997 (Cth) requires written evidence to substantiate a work expense, the items listed satisfy that requirement; where the Commissioner considers a record insufficient, I ask that the discretion in section 900-195 be exercised because the expense was genuinely incurred:
1. Income statement (PAYG payment summary) showing the travel allowance (dated 15 July 2025) — a separately itemised bona fide travel allowance was paid
2. Driver logbook and diary of nights away from home base (dated 2024-25 income year) — 214 nights away from home base across the year
3. Representative bundle of meal and incidental receipts (dated July 2024 – June 2025) — actual meal expenditure consistent with the amounts claimed
All listed items are enclosed with this objection.
Notes on the evidence: My claim for each night away is within the reasonable amount published by the Commissioner for the relevant occupation and income year, so full receipt-by-receipt substantiation is not required for the allowance to be deductible.

Lodging an objection does not, by itself, defer the time for payment, and the general interest charge — currently 10.96% per annum for the April–June 2026 quarter, and for charges incurred on or after 1 July 2025 no longer tax-deductible — continues to accrue on any unpaid amount. I ask the Commissioner to defer recovery action on the disputed amount until the objection is decided, consistent with the ATO's practice for genuinely disputed debts.

If the objection is disallowed wholly or in part, I intend to apply to the Administrative Review Tribunal (taxation jurisdictional area) for review of the objection decision under section 14ZZ of the Taxation Administration Act 1953 (Cth), within 60 days of being notified.

Please acknowledge receipt of this objection in writing and confirm the date it was lodged. I ask for a written objection decision with reasons under section 14ZY of the Taxation Administration Act 1953 (Cth), and that I be contacted if any further information would help the Commissioner decide the objection. I reserve all my review and appeal rights, including review by the Administrative Review Tribunal and appeal to the Federal Court of Australia.

YOURS FAITHFULLY,