The deadline for serving a notice of objection depends on who the taxpayer is.

Generally, if the taxpayer is an individual (other than a trust) or a graduated rate estate, the notice of objection must be served on or before the later of:

• the day that is one year after the taxpayer’s filing-due date (e.g. if the taxpayer is an individual, the filing-due date is April 30, so one year from that date is April 30 of the following year); and
• 90 days from the date stated on the notice of reassessment.

In any other case, 90 days from the date on the notice of reassessment.

To keep things simple, a safe bet is to send a notice of objection within 90 days from the date stated on the notice of reassessment.

NEXT – WHAT IF A TAXPAYER MISSED THE DEADLINE TO SERVE A NOTICE OF OBJECTION?

Last updated: November 3, 2018