Taxation Ruling

TR 96/12A - Adddendum

Income tax: objections against income tax assessments

This Addendum amends Taxation Ruling TR 96/12 to refer readers to the Law Administration Practice Statement PS LA 2008/19 Request for amendment of income tax assessments for further direction on identifying a request for an amendment and distinguishing it from an objection.

TR 96/12 is amended as follows:

1. Paragraph 47

Insert after the paragraph:


47A. Law Administration Practice Statement PS LA 2008/19 Request for amendment of income tax assessments provides further direction to tax officers on identifying a request for an amendment and distinguishing it from an objection.

2. References

Insert:


Other references:


- PS LA 2008/19

This Addendum applies on and from 17 December 2008.

Commissioner of Taxation
17 December 2008

References

ATO references:
NO 2006/20258

ISSN 1039-0731

Related Rulings/Determinations:

TR 96/12
TD 93/156
IT 2455

Subject References:
- assessment
- disputed debt
- income tax
- objections
- tax disputes
- validity of objections

Legislative References:
- ITAA Pt V (repealed)
- ITAA Pt VII
- ITAA 6(1)
- ITAA 102AAM
- ITAA 102D
- ITAA 102J
- ITAA 102M
- ITAA 102R
- ITAA 160AL
- ITAA 163B
- ITAA 166
- ITAA 166A
- ITAA 170
- ITAA170(7)
- ITAA 175A
- ITAA 185 (repealed)
- ITAA 188 (repealed)
- ITAA 188A (repealed)
- ITAA 221YHAAE(1)
- ITAA 267(1)
- ITAA 1915-1918 37(1)
- TAA Pt IVC Div 3
- TAA 14ZU
- TAA 14ZV
- TAA 14ZVA
- TAA 14ZW
- TAA 14ZW(1)(aa)
- TAA 14ZW(1B)(c)
- TAA 14ZX
- TAA 14ZX(4)
- TAA 14ZZK
- TAA 14ZZL(2)
- TAA 14ZZO
- TAA 14ZZQ(2)(a)
- TAA 14ZZQ(2)(b)

Case References:
Batagol v. FC of T
(1963) 109 CLR 243
[1964] ALR 480
(1964) 13 ATD 202


DFC of T v. Richard Walter Pty Ltd
95 ATC 4067
(1995) 29 ATR 644

FC of T v. Offshore Oil NL
(1980) 49 FLR 159
80 ATC 4457
11 ATR 189

FC of T v. The Swan Brewery Co Ltd
(1991) 30 FCR 553
91 ATC 4637
(1991) 22 ATR 295

F.J Bloemen Pty Ltd v. FC of T
(1981) 147 CLR 360
81 ATC 4280
11 ATR 914

H R Lancey Shipping Co Pty Ltd v. FCT
(1951) 9 ATD 267
[1951] ALR 507

R v. DC of T (WA); ex parte Copley
(1923) 30 ALR 86
[1923] R & McG 47

Lighthouse Philatelics Pty Ltd v. FC of T
103 ALR 156
91 ATC 4942
(1991) 22 ATR 707

Szajntop v. FC of T
(1993) 93 ATC 4307
(1993) 25 ATR 469

Trautwein v. FC of T
(1936) 56 CLR 63

Webb v. DFC of T
(1993) 93 ATC 5123
(1993) 27 ATR 459

Case X2
90 ATC 105

AAT Case 5540
(1990) 21 ATR 3083

Case X89
90 ATC 643

AAT Case 6404
(1990) 21 ATR 3795