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TAXATION ADMINISTRATION ACT 2001 - SECT 65
Making objection
65 Making objection
(1) An objection must— (a) be in writing; and
(b) state in detail the
grounds on which the objection is made; and
(c) be accompanied by copies of
all material relevant to decide the objection; and
(d) be lodged within 60
days after the following notice is given to the taxpayer— (i) for an
objection under section 63 —the assessment notice for the assessment to
which the objection relates;
(ii) for an objection under section 63A —the
notice for the royalty valuation decision to which the objection relates.
(2)
The commissioner may extend the time for lodging an objection if the
commissioner is satisfied it would be unreasonable in particular circumstances
for the objection to be lodged within the 60 days.
(3) The commissioner’s
decision to refuse to extend the time for lodging an objection is a
non-reviewable decision.
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