Taxation Administration Act 1953


Division 3 - Taxation objections  



Subject to subsection (1A), if the taxation objection has been lodged with the Commissioner within the required period, the Commissioner must decide whether to:

(a) allow it, wholly or in part; or

(b) disallow it.


If the taxation objection is an objection under subsection 359-50(3) in Schedule 1 against the Commissioner ' s failure to make a private ruling, the Commissioner must:

(a) make a private ruling in the same terms as the draft ruling lodged with the objection; or

(b) make a different private ruling.


If the taxation objection is an objection under subsection 155-30(2) in Schedule 1 against the Commissioner ' s failure to make an assessment of an assessable amount, the Commissioner must decide to make an assessment of the assessable amount.


A decision of the Commissioner mentioned in subsection (1), (1A) or (1B) is an objection decision .

The Commissioner must cause to be served on the person written notice of the Commissioner ' s objection decision.


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