Taxation Administration Act 2001

This section applies to a taxpayer if—

the taxpayer is dissatisfied with the commissioner’s decision on the taxpayer’s objection; and

for an objection under section 63—the taxpayer has paid the whole of the amount of the tax and late payment interest payable under the assessment to which the decision relates.

The taxpayer may, within 60 days after notice is given to the taxpayer of the commissioner’s decision on the objection—

appeal to the Supreme Court; or

apply, as provided under the QCAT Act, to QCAT for a review of the commissioner’s decision.

QCAT may not, under the QCAT Act, section 61(1)(a), extend the period under subsection (2) within which the taxpayer may apply to QCAT for the review.

To remove any doubt, it is declared that subsection (1)(b) applies to an objection to an assessment whether or not the taxpayer also makes an objection under section 63A to a royalty valuation decision relating to the assessment.

For royalty payable under the Mineral Resources Act 1989, the reference in subsection (1)(b) to payment of the whole of the amount of the tax is a reference to payment of the whole of the amount of the royalty assessed as payable to the State.