Taxation Administration Act 1953

This section applies to the following taxation decisions:

an assessment against which a taxation objection may be made under section 175A of the Income Tax Assessment Act 1936;

an excess concessional contributions determination;

a determination under section 291‑465 of the Income Tax Assessment Act 1997;

a decision not to make a determination under that section;

2 or more taxation decisions that are taken to be a single taxation decision under subsection (2).

If:

a person makes a taxation objection at a particular time, on a particular ground, against a taxation decision to which this section applies; and

at that time, the person also objects, or could also object, on that ground, against another taxation decision to which this section applies;

A person cannot object under this Part against a taxation decision to which this section applies on a particular ground if:

the ground was a ground for an objection the person has made against another decision to which this section applies; or

the ground could have been a ground for an objection the person has made against another decision to which this section applies.