Taxation Administration Act 1953

PART IVC - TAXATION OBJECTIONS, REVIEWS AND APPEALS  

Division 3 - Taxation objections  

SECTION 14ZVC   OBJECTIONS RELATING TO NON-CONCESSIONAL CONTRIBUTIONS  

Taxation decisions to which section applies

14ZVC(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

14ZVC(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

14ZVC(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.