TAXATION ADMINISTRATION ACT 1953

PART IVC - TAXATION OBJECTIONS, REVIEWS AND APPEALS  

Division 3 - Taxation objections  

SECTION 14ZVA   14ZVA   LIMITED OBJECTION RIGHTS BECAUSE OF OTHER OBJECTIONS  


If there has been a taxation objection against:


(a) a private ruling; or


(b) a determination under subsection 960-555(3) of the Income Tax Assessment Act 1997 ; or


(c) a determination under subsection 136-10(1) in Schedule 1 to this Act (about excess transfer balance);

the right of objection under this Part against an assessment, or against a decision made under an indirect tax law or an excise law, relating to the matter ruled or determined is limited to a right to object on grounds that neither were, nor could have been, grounds for the taxation objection against the ruling or determination.


 

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