74Objections to assessments and decisions

#### 74 Objections to assessments and decisions (1) A person who is aggrieved by an assessment made in relation to him may, within 60 days after the date of the assessment, lodge with the Commissioner an objection in writing to the assessment. (1A) A person who is aggrieved by a prescribed decision made in relation to the registration of a vehicle in his name may, within 60 days after the decision is made, lodge with the Commissioner an objection in writing to the decision. (2) An objector shall, in an objection to an assessment or decision, state fully and in detail the grounds on which he relies. (3) The Commissioner shall consider the objection, and may either disallow it, or allow it, either wholly or in part. (4) The Commissioner shall cause notice in writing of his decision on an objection to be served on the objector. (5) Where an assessment has been amended in any particular, the right of a person to object against the amended assessment is limited to a right to object against alterations or additions in respect of, or matters relating to, that particular. (6) Where a notice of assessment of duty or tax incorporates notice of one or more assessments of additional duty or additional tax, the assessments shall, for the purposes of this Part, be regarded as one assessment.