A taxpayer who has entered into a payment arrangement under s 34 of the Taxation Administration Act 2001 (Qld) has not 'paid the whole of the amount of the tax and late payment interest payable under the assessment' for the purposes of s 69(1)(b), and therefore cannot apply for review of the Commissioner's decision on an objection until the full amount is actually paid. The purpose of s 34 is to relieve hardship, not to relieve taxpayers from the payment precondition to review.
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