TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART XIV - AMENDMENTS OF THE PAY-ROLL TAX (TERRITORIES) ASSESSMENT ACT 1971  

SECTION 125  

125   OBJECTIONS  
Section 39 of the Principal Act is amended -

(a) by omitting sub-section (1) and substituting the following sub-sections:

``39(1) An employer who is dissatisfied with an assessment or determination made by the Commissioner under this Act, or a decision made by the Commissioner under this Act by which the employer's liability to pay tax is affected, may, within 60 days after service on the employer of notice in writing of the assessment, determination or decision, lodge with the Commissioner an objection in writing against the assessment, determination or decision, stating fully and in detail the grounds on which the employer relies.

``39(1A) Where a notice of assessment of tax incorporates notice of one or more assessments of additional tax, the assessment shall, for the purposes of this Part, be regarded as one assessment.''; and

(b) by omitting sub-section (4).