Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 14ZVC

Taxation decisions to which section applies

  (1)   This section applies to the following taxation decisions:

  (a)   an assessment against which a taxation objection may be made under section   175A of the Income Tax Assessment Act 1936 ;

  (b)   an excess non - concessional contributions determination (within the meaning of the Income Tax Assessment Act 1997 );

  (c)   an assessment against which a taxation objection may be made under section   292 - 245 of the Income Tax Assessment Act 1997 ;

  (d)   a determination under section   292 - 465 of the Income Tax Assessment Act 1997 , or a decision not to make a determination under that section;

  (e)   a direction under section   292 - 467 of the Income Tax Assessment Act 1997 , or a decision not to make a direction under that section;

  (f)   2 or more taxation decisions that are taken to be a single taxation decision under subsection   (2).

Decisions treated as single decision for common objection ground

  (2)   If:

  (a)   a person makes a taxation objection at a particular time, on a particular ground, against a taxation decision to which this section applies; and

  (b)   at that time, the person also objects, or could also object, on that ground, against another taxation decision to which this section applies;

then, for the purposes of this Part, those taxation decisions are taken to be a single taxation decision.

Limited objection rights because of earlier objection

  (3)   A person cannot object under this Part against a taxation decision to which this section applies on a particular ground if:

  (a)   the ground was a ground for an objection the person has made against another decision to which this section applies; or

  (b)   the ground could have been a ground for an objection the person has made against another decision to which this section applies.