Taxation Administration Act 1953
This section applies to the following taxation decisions:
(a) an assessment against which a taxation objection may be made under section 175A of the Income Tax Assessment Act 1936 ;
(b) an excess non-concessional contributions determination (within the meaning of the Income Tax Assessment Act 1997 );
(c) an assessment against which a taxation objection may be made under section 292-245 of the Income Tax Assessment Act 1997 ;
(d) a determination under section 292-465 of the Income Tax Assessment Act 1997 , or a decision not to make a determination under that section;
(e) a direction under section 292-467 of the Income Tax Assessment Act 1997 , or a decision not to make a direction under that section;
(f) 2 or more taxation decisions that are taken to be a single taxation decision under subsection (2). Decisions treated as single decision for common objection ground 14ZVC(2)
(a) a person makes a taxation objection at a particular time, on a particular ground, against a taxation decision to which this section applies; and
(b) at that time, the person also objects, or could also object, on that ground, against another taxation decision to which this section applies;
then, for the purposes of this Part, those taxation decisions are taken to be a single taxation decision.Limited objection rights because of earlier objection 14ZVC(3)
A person cannot object under this Part against a taxation decision to which this section applies on a particular ground if:
(a) the ground was a ground for an objection the person has made against another decision to which this section applies; or
(b) the ground could have been a ground for an objection the person has made against another decision to which this section applies.
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