When is the deadline for notice disputing taxing officer's estimate or notice of objection?
The catalogue records a 14 days period from the day the Taxing Officer sends notice of the estimate made under r 57.01.1. This draft page remains free only until its source, worked example and limits are reviewed.
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Calculation basis and source
- Period
- 14 days
- Trigger
- the day the Taxing Officer sends notice of the estimate made under r 57.01.1
- Counting
- The encoded calculator method must be independently documented before publication.
- Rollovers and holidays
- Holiday, closure and order treatment must be independently documented before publication.
This route remains in preparation until a pinpoint official source is recorded.
- Rule 4.02 general power to enlarge or abridge.
- SUBSTANTIVE CONSEQUENCE ON EXPIRY. If neither step is taken within the 14 days, there is no taxation at all and a Certificate of Taxation issues for the amount of the estimate. Note the trigger is the SENDING of notice by the Taxing Officer, not its receipt. There is also a financial precondition: under r 57.01.5 no notice of dispute or objection may be filed unless the party first pays $1,250 into the High Court of Australia Suitors' Fund as security for the costs of the taxation, and not until the estimate has been made. Costs consequences of disputing an estimate are in r 58.02.1A: if taxation does not vary the total in the filing party's favour by one-sixth or more, that party pays the costs of the taxation.