Pay-Roll Tax Assessment Act 1941 (REPEALED)
Part VI
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Objections and appeals
SECTION 39 (Repealed by 101 of 2006)
Objections
(1)
An employer who is dissatisfied with any decision made by the Commissioner under this Act, by which his liability to pay tax is affected, or with any assessment or determination made by the Commissioner under this Act, may, within 60 days after service of notice of the decision, assessment or determination, as the case may be, lodge with, the Commissioner an objection in writing stating fully and in detail the grounds on which he relies.
(2)
The Commissioner shall consider the objection, and may either disallow it, or allow it, either wholly or in part.
(3)
The Commissioner shall give to the objector written notice of his decision on the objection.
An employer who is dissatisfied with any decision made by the Commissioner under this Act, by which his liability to pay tax is affected, or with any assessment or determination made by the Commissioner under this Act, may, within 60 days after service of notice of the decision, assessment or determination, as the case may be, lodge with, the Commissioner an objection in writing stating fully and in detail the grounds on which he relies.
(2)
The Commissioner shall consider the objection, and may either disallow it, or allow it, either wholly or in part.
(3)
The Commissioner shall give to the objector written notice of his decision on the objection.
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