Taxation Administration Act 1953

PART IVC - TAXATION OBJECTIONS, REVIEWS AND APPEALS  

Division 3 - Taxation objections  

SECTION 14ZVC   OBJECTIONS RELATING TO NON-CONCESSIONAL CONTRIBUTIONS  

Taxation decisions to which section applies

14ZVC(1)  
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)  
If:


(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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