Income tax: objections against income tax assessments
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Notice of Withdrawal
1. TR 96/12 explains what constitutes a valid objection against an income tax assessment. In particular, it explains what an 'assessment' is and the requirements that the grounds of objection must be stated 'fully and in detail'. It addresses the issue of how many objections can be lodged against an assessment and makes a distinction between amendment requests and objections.
2. The Ruling is being withdrawn because a replacement ruling is being published on this topic. The need for a replacement ruling arises because extensive re-write is required to TR 96/12 as a result of various legislative changes, including those brought about by the Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 which affect objections against income tax assessments for the 2004-2005 income year and later income years. The revisions are too extensive to be incorporated as an Addendum to TR 96/12.
Commissioner of Taxation
15 December 2010