Taxation Administration Act 1999

A taxpayer may lodge a written objection with the commissioner if the taxpayer is dissatisfied with—

an assessment, other than a compromise assessment, that is shown in a notice of assessment given to the taxpayer; or

a decision mentioned in schedule 1 or schedule 2; or

a decision under a tax law that is prescribed under the law for this section.

Decisions are prescribed for this section under the following Acts:

An objection must be accompanied by the fee (if any) determined under section 139A (Determination of fees) for the objection.

The commissioner must refund a fee paid under this section if—

the commissioner allows the objection in whole or in part; or

the taxpayer applies to the ACAT and—

the ACAT, or a court hearing an appeal on the matter, upholds the objection in whole or in part; or

the period when any further appeal can be made has ended; and

neither the taxpayer nor the commissioner has applied to the ACAT in relation to a part of the objection that was upheld.