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 133 - Division 293 tax  

Subdivision 133-A - Deferral determination  

Operative provisions

SECTION 133-30   GENERAL PROVISIONS APPLYING TO DETERMINATIONS UNDER THIS SUBDIVISION  

133-30(1)  
The Commissioner must:


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


(i) for a determination under section 133-10 - assessing the amount (whether by way of a first assessment or an amended assessment); or

(ii) for a determination under section 133-25 - amending the assessment; and


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

133-30(2)  
(Repealed by No 81 of 2016)

133-30(3)  
The validity of the determination is not affected because any of the provisions of this Act have not been complied with. Review

133-30(4)  
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 .

133-30(5)  
If you are dissatisfied with a decision the Commissioner makes 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 133-10 - the assessment of the amount; or

(ii) for a determination under section 133-25 - the amended assessment.
Note:

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




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