TAXATION ADMINISTRATION ACT 1953
If there has been a taxation objection against:
(a) a private ruling; or
(b) a determination under subsection 960-555(3) of the Income Tax Assessment Act 1997 ; or
(c) a determination under subsection 136-10(1) in Schedule 1 to this Act (about excess transfer balance);
the right of objection under this Part against an assessment, or against a decision made under an indirect tax law or an excise law, relating to the matter ruled or determined is limited to a right to object on grounds that neither were, nor could have been, grounds for the taxation objection against the ruling or determination.