Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (118 of 2013)
Schedule 1 Fairer taxation of excess concessional contributions
Part 3 Other consequential amendments
Taxation Administration Act 1953
31 After section 14ZVA
14ZVB Objections relating to excess concessional contributions
Taxation decisions to which section applies
(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 concessional contributions determination;
(c) a determination under section 291-465 of the Income Tax Assessment Act 1997;
(d) a decision not to make a determination under that section;
(e) 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
(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 one taxation decision.
Limited objection rights because of earlier objection
(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.
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).