Income Tax Assessment Act 1936

PART IV - RETURNS AND ASSESSMENTS  

SECTION 175A   OBJECTIONS AGAINST ASSESSMENTS  

View history reference

175A(1)    
A taxpayer who is dissatisfied with an assessment made in relation to the taxpayer may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953 .

175A(2)    

View history reference

A taxpayer cannot object under subsection (1) against an assessment ascertaining that:

(a)    the taxpayer has no taxable income; or

(b)    

View history reference

the taxpayer has an amount of taxable income and no tax is payable.

 View history note

 Hide history note

History

S 175A(2) amended by No 92 of 2020, s 3 and Sch 2 item 15, by substituting " payable. " for " payable.. " in para (b), effective 1 January 2021.

S 175A(2) amended by No 88 of 2013, s 3 and Sch 5 items 18 and 19, by substituting " payable. " for " payable; " in para (b) and omitting " unless the taxpayer is seeking an increase in the taxpayer ' s liability " from the end of the subsection, applicable to assessments made on or after 1 July 2013 for the 2013-14 income year or later income years.

S 175A(2) inserted by No 161 of 2005.

175A(3)    

View history reference

Subsection (2) does not prevent the taxpayer from objecting against an assessment if the taxpayer is seeking an increase in:

(a)    the taxpayer ' s liability; or

(b)    the total of the taxpayer ' s tax offset refunds.

 View history note

 Hide history note

History

S 175A(3) inserted by No 88 of 2013, s 3 and Sch 5 item 20, applicable to assessments made on or after 1 July 2013 for the 2013-14 income year or later income years.

S 175A inserted by No 216 of 1991.

 View history note

 Hide history note

History

S 175A inserted by No 216 of 1991.

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.