Taxation Administration Act 1953

PART IVC - TAXATION OBJECTIONS, REVIEWS AND APPEALS  

Division 3 - Taxation objections  

SECTION 14ZU  

14ZU   HOW TAXATION OBJECTIONS ARE TO BE MADE  

A person making a taxation objection must:

(a) make it in the approved form; and

(b) lodge it with the Commissioner within the period set out in section 14ZW ; and

(c) state in it, fully and in detail, the grounds that the person relies on.

Note:

A person who objects against the Commissioner's failure to make a private ruling must lodge a draft private ruling with the objection: see subsection 359-50(4) .