Taxation Administration Act 2001

A taxpayer who is dissatisfied with an original assessment, other than a compromise assessment, may object to the assessment.

Also, a taxpayer who is dissatisfied with any of the following reassessments may object to it—

a reassessment increasing the taxpayer’s liability for tax;

a reassessment under section 18(b) decreasing a taxpayer’s liability for tax;

a reassessment of the taxpayer’s liability for royalty payable under the Mineral Resources Act 1989 that—

varies the amount payable to the State and the amount payable to another person; and

does not change the taxpayer’s total liability for royalty.

However, the right of objection to the reassessment is limited to the changes for the particular matters for which the reassessment is made.

A decision or conduct leading up to or forming part of the process of making an assessment is subject to objection only as part of an objection to the assessment.