Taxation Administration Act 2001

An objection against an assessment or royalty valuation decision may be made on any grounds.

However, for an objection to a decision to which this part is declared to apply under a provision of a revenue law, the grounds of objection are limited to whether the particular circumstances apply for the instrument or transaction to which the decision relates.

Note—See the Duties Act 2001, section 500 (Application of Administration Act, pt 6, to particular decisions).

Also, if a royalty valuation decision relates to an assessment, a matter relating to the decision may only be raised in an objection to the decision under section 63A and may not be raised in an objection to the assessment under section 63.