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TAXATION ADMINISTRATION ACT 1996 - SECT 86
Objections
86 Objections
(1) A taxpayer who is dissatisfied with-- (a) an assessment that is shown in a
notice of assessment served on the taxpayer, or
(b) any other decision
(within the meaning of the Administrative Decisions Review Act 1997 ) of the
Chief Commissioner under a taxation law,
may lodge a written objection with
the Chief Commissioner.
(2) However, a taxpayer may not lodge such an
objection in respect of the following-- (a) an assessment made under
section 12 (Compromise assessment) with the agreement of the taxpayer,
(ab) a
decision not to make an assessment under section 12,
(b) the determination of
an objection under this Part (including such part of any reassessment that
gives effect to the determination of an objection that is allowed in whole or
in part),
(c) a decision to reassess the taxpayer's tax liability that does
not have the effect of increasing that liability where the taxpayer seeks to
lodge the objection more than 60 days after the date of service of the notice
of the initial assessment,
(d) a decision not to reassess the taxpayer's tax
liability where the taxpayer seeks to lodge the objection more than 60 days
after the date of service of the notice of the initial assessment.
(3) The
provisions of subsection (2) (c) and (d) do not preclude the lodgment of an
objection that is sought to be lodged more than 60 days after the date of
service of the notice of the initial assessment if the Chief Commissioner
permits its lodgment. The provisions of section 90 (2)-(5) apply to any such
objection in the same way as they apply to an objection referred to in
section 90 (1).
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