Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 (161 of 2005)
Schedule 1 Assessments
Part 2 Nil assessments
Income Tax Assessment Act 1936
18 At the end of section 175A
(2) A taxpayer cannot object under subsection (1) against an assessment ascertaining that:
(a) the taxpayer has no taxable income; or
(b) the taxpayer has an amount of taxable income and no tax is payable;
unless the taxpayer is seeking an increase in the taxpayer's liability.
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