Commonwealth Consolidated Acts

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TAXATION ADMINISTRATION ACT 1953 - SECT 14ZU

How taxation objections are to be made

                   A person making a taxation objection must:

                     (a)  make it in the approved form; and

                     (b)  lodge it with the Commissioner within the period set out in section 14ZW; and

                     (c)  state in it, fully and in detail, the grounds that the person relies on.

Note:          A person who objects against the Commissioner's failure to make a private ruling must lodge a draft private ruling with the objection: see subsection 359-50(4).



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