Taxation Ruling

TR 96/12W

Income tax: objections against income tax assessments

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Ruling has been replaced by TR 2010/D10
  This document has changed over time. View its history.

Notice of Withdrawal

Taxation Ruling TR 96/12 is withdrawn with effect from today.

1. TR 96/12 explains what constitutes a valid objection against an income tax assessment. In particular, it explains what an 'assessment' is and the requirements that the grounds of objection must be stated 'fully and in detail'. It addresses the issue of how many objections can be lodged against an assessment and makes a distinction between amendment requests and objections.

2. The Ruling is being withdrawn because a replacement ruling is being published on this topic. The need for a replacement ruling arises because extensive re-write is required to TR 96/12 as a result of various legislative changes, including those brought about by the Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 which affect objections against income tax assessments for the 2004-2005 income year and later income years. The revisions are too extensive to be incorporated as an Addendum to TR 96/12.

3. TR 96/12 is replaced by draft Taxation Ruling TR 2010/D10

Commissioner of Taxation
15 December 2010

Previously released in draft form as TR 95/D20

References

ATO references:
NO 1-2HT4W3K