Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 3 - Collection, recovery and administration of other taxes  

PART 3-20 - SUPERANNUATION  

Division 134 - Division 296 tax  

Subdivision 134-A - Deferral determination  

Operative provisions

SECTION 134-25   GENERAL PROVISIONS APPLYING TO DETERMINATIONS UNDER THIS SUBDIVISION  

134-25(1)    
The Commissioner must:

(a)    make a determination as soon as practicable after:

(i) for a determination under section 134-10 - assessing the amount (whether by way of a first assessment or an amended assessment); or

(ii) for a determination under section 134-20 - amending the assessment; and

(b)    give you notice in writing of the determination as soon as practicable after making it.

134-25(2)    
The validity of the determination is not affected because any of the provisions of this Act have not been complied with.

Review

134-25(3)    
If you are dissatisfied with a determination made under this Subdivision in relation to you, you may object against the determination in the manner set out in Part IVC .

134-25(4)    
If you are dissatisfied with a decision of the Commissioner not to make a determination under this Subdivision:

(a)    you may object against the decision in the manner set out in Part IVC ; and

(b)    for the purpose of working out the period within which the objection must be lodged, notice of the decision is taken to have been served on you on the day notice is given to you of:

(i) for a determination under section 134-10 - the assessment of the amount; or

(ii) for a determination under section 134-20 - the amended assessment.

Note:

For the period within which objections must be lodged, see section 14ZW .