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TAXATION ADMINISTRATION ACT 2001 - SECT 64
Grounds of objection
64 Grounds of objection
(1) An objection against an assessment or royalty valuation decision may be
made on any grounds.
(2) However, for an objection to a decision to which
this part is declared to apply under a provision of a revenue law, the grounds
of objection are limited to whether the particular circumstances apply for the
instrument or transaction to which the decision relates. Note— See the
Duties Act 2001 , section 500 (Application of Administration Act, pt 6 , to
particular decisions).
(3) Also, if a royalty valuation decision relates to
an assessment, a matter relating to the decision may only be raised in an
objection to the decision under section 63A and may not be raised in an
objection to the assessment under section 63 .
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