14ZU
CurrentHow taxation objections are to be made
Volume 1Parts I to V (sections 1 to 18), Schedule 1, Chapter 2, Part 2-1 to Part 2-5 (sections 6-1 to 21-5)
Part IVCTaxation objections, reviews and appeals
Division 3Taxation objections
14ZU How taxation objections are to be made
A person making a taxation objection must:
(a)
make it in the approved form; and
(b)
lodge it with the Commissioner within the period set out in section 14ZW; and
(c)
state in it, fully and in detail, the grounds that the person relies on.
Note:
A person who objects against the Commissioner’s failure to make a private ruling must lodge a draft private ruling with the objection: see subsection 359‑50(4).
This Act’s bill:Second reading speech
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