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TAXATION ADMINISTRATION ACT 1953 - SECT 14ZVC

Objections relating to non-concessional contributions

Taxation decisions to which section applies

             (1)  T his section applies to the following taxation decisions:

                     (a)  an assessment against which a taxation objection may be made under section 175A of the Income Tax Assessment Act 1936 ;

                     (b)  an excess non-concessional contributions determination (within the meaning of the Income Tax Assessment Act 1997 );

                     (c)  an assessment against which a taxation objection may be made under section 292-245 of the Income Tax Assessment Act 1997 ;

                     (d)  a determination under section 292-465 of the Income Tax Assessment Act 1997 , or a decision not to make a determination under that section;

                     (e)  a direction under section 292-467 of the Income Tax Assessment Act 1997 , or a decision not to make a direction under that section;

                      (f)  2 or more taxation decisions that are taken to be a single taxation decision under subsection (2).

Decisions treated as single decision for common objection ground

             (2)  If:

                     (a)  a person makes a taxation objection at a particular time, on a particular ground, against a taxation decision to which this section applies; and

                     (b)  at that time, the person also objects, or could also object, on that ground, against another taxation decision to which this section applies;

then, for the purposes of this Part, those taxation decisions are taken to be a single taxation decision.

Limited objection rights because of earlier objection

             (3)  A person cannot object under this Part against a taxation decision to which this section applies on a particular ground if:

                     (a)  the ground was a ground for an objection the person has made against another decision to which this section applies; or

                     (b)  the ground could have been a ground for an objection the person has made against another decision to which this section applies.



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