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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