TAXATION ADMINISTRATION ACT 1953

PART IVC - TAXATION OBJECTIONS, REVIEWS AND APPEALS  

Division 3 - Taxation objections  

SECTION 14ZU   14ZU   HOW TAXATION OBJECTIONS ARE TO BE MADE  


A person making a taxation objection must:


(a) make it in the approved form; and


(b) lodge it with the Commissioner within the period set out in section 14ZW ; and


(c) state in it, fully and in detail, the grounds that the person relies on.

Note:

A person who objects against the Commissioner's failure to make a private ruling must lodge a draft private ruling with the objection: see subsection 359-50(4) .




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