22Objections

22 Objections

(1) A person dissatisfied with a prescribed decision or an assessment under this Act may, within 60 days after service on him of notice of that prescribed decision or assessment, lodge with the Commissioner an objection in writing against the prescribed decision or assessment 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 wholly or in part. (3) The Commissioner shall cause notice in writing of his decision on the objection to be served, by post or otherwise, on the objector. (4) 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. (5) Where a notice of assessment of tax incorporates a notice of one or more assessments of additional tax, the assessments shall, for the purposes of this Part, be regarded as one assessment.