63A
In forceRight to object—royalty valuation decisions
Part 6Objections, reviews and appeals
Division 1Objections
63A Right to object—royalty valuation decisions
(1)
A taxpayer who is dissatisfied with an original royalty valuation decision may object to the decision.
(2)
A taxpayer who is dissatisfied with an amended royalty valuation decision may object to the decision.
(3)
However, the right of objection to an amended royalty valuation decision is limited to the changes for the particular matters for which the amended royalty valuation decision is made.
(4)
A decision or conduct leading up to or forming part of the process of making a royalty valuation decision is subject to objection only as part of an objection to the royalty valuation decision.
This Act’s bill:Explanatory memorandum
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