101
CurrentGrounds for objection
Part 10Objections and reviews
Division 10.1Objections
101 Grounds for objection
(1)
The grounds for the objection must be stated fully and in detail, and must be in writing.
(2)
The grounds for the objection, for a reassessment, are limited to the extent of the reassessment.
(3)
The burden of showing that an objection should be sustained lies with the taxpayer making the objection.
This Act’s bill:Explanatory statementSecond reading speech
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