Queensland Consolidated Acts

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TAXATION ADMINISTRATION ACT 2001 - SECT 63

Right to object

63 Right to object

(1) A taxpayer who is dissatisfied with an original assessment, other than a compromise assessment, may object to the assessment.
(2) Also, a taxpayer who is dissatisfied with a reassessment increasing a taxpayer’s liability for tax, or a reassessment under section 18 (b) decreasing a taxpayer’s liability for tax, may object to the reassessment.
(3) However, the right of objection to the reassessment is limited to the changes for the particular matters for which the reassessment is made.
(4) A decision or conduct leading up to or forming part of the process of making an assessment is subject to objection only as part of an objection to the assessment.



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