Taxation Administration Act 1953

Subject to subsection (1A), if the taxation objection has been lodged with the Commissioner within the required period, the Commissioner must decide whether to:

allow it, wholly or in part; or

disallow it.

If the taxation objection is an objection under subsection 359‑50(3) in Schedule 1 against the Commissioner’s failure to make a private ruling, the Commissioner must:

make a private ruling in the same terms as the draft ruling lodged with the objection; or

make a different private ruling.

If the taxation objection is an objection under subsection 155‑30(2) in Schedule 1 against the Commissioner’s failure to make an assessment of an assessable amount, the Commissioner must decide to make an assessment of the assessable amount.

A decision of the Commissioner mentioned in subsection (1), (1A) or (1B) is an objection decision.

The Commissioner must cause to be served on the person written notice of the Commissioner’s objection decision.