TERMINATION PAYMENTS TAX (ASSESSMENT AND COLLECTION) ACT 1997 (REPEALED)
PART 3
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ASSESSMENT AND COLLECTION OF SURCHARGE
SECTION 15
15
OBJECTIONS AGAINST ASSESSMENTS
If:
(a) an assessment of surcharge payable by a taxpayer is made; and
(b) the taxpayer is dissatisfied with the assessment;
If:
(a) an assessment of surcharge payable by a taxpayer is made; and
(b) the taxpayer is dissatisfied with the assessment;
the taxpayer may object against it in the way set out in Part IVC of the Taxation Administration Act 1953 .
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