PETROLEUM RESOURCE RENT TAX ASSESSMENT ACT 1987

PART VI - RETURNS AND ASSESSMENTS  

Division 2 - Assessments (general)  

SECTION 66   OBJECTIONS TO ASSESSMENTS  

66(1)  
A person who is dissatisfied with an assessment made in relation to the person may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953 .

66(2)  
A person cannot object against an assessment ascertaining that no tax is payable by the person in relation to a year of tax and a petroleum project, unless the person is seeking an increase in the person's tax liability.


 

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