Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

TAXATION ADMINISTRATION ACT 1953 - SECT 14ZVA

Limited objection rights because of other objections

                   If there has been a taxation objection against:

                     (a)  a private ruling; or

                     (b)  a determination under subsection 960-555(3) of the Income Tax Assessment Act 1997 ; or

                     (c)  a determination under subsection 136-10(1) in Schedule 1 to this Act (about excess transfer balance);

the right of objection under this Part against an assessment, or against a decision made under an indirect tax law or an excise law, relating to the matter ruled or determined is limited to a right to object on grounds that neither were, nor could have been, grounds for the taxation objection against the ruling or determination.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback