A taxpayer who fails to lodge a timely objection to a land tax assessment or to a refusal of permission to lodge an objection out of time cannot obtain review under s 97 of the Taxation Administration Act 1996 (NSW); the privative clause in s 103A(1) excludes such review. An individual taxpayer cannot elect which of two properties is his principal place of residence under cl 12 of Schedule 1A of the Land Tax Management Act 1956 (NSW) because an individual can only have one principal place of residence; the election mechanism applies only where different members of a family own different principal places of residence. On review under s 97, the subject matter is the Chief Commissioner's operative decision (the assessment), not the disallowance of the objection, and the taxpayer is not limited to the grounds of objection (s 100(2)).
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