66Grounds for objection

66 Grounds for objection

A liable person cannot object to an assessment on any ground other than the following grounds—

(a) they are not liable to pay the levy because they are not a liable person under this Act;

(b) the event specified in the levy assessment notice as a levy event is not a levy event;

The event is an excluded event.

(c) the liability to pay the levy has been—

(i) discharged; or

(ii) extinguished; or

See sections 30 and 132.

(iii) taken to have never arisen under section 25;

(d) the levy has already been imposed on the whole or a part of the levy land specified in the levy assessment notice;

(e) the amount of the levy stated in the levy assessment notice has been incorrectly calculated;

See also sections 52(1) and (2) and 60(2).

(f) the folio of the Register relating to the parcel of land in relation to which the levy liability is imposed was incorrectly recorded with a notification under section 46 indicating that the land may be land in relation to which the levy may be payable;

(g) the land particulars specified in the levy assessment notice in relation to the levy land, or land in relation to which the levy may be payable under a staged payment approval, were incorrect or misdescribed;

(h) the date of the levy event was incorrectly determined;

(i) the date for payment of the levy or for a staged payment under a staged payment approval was incorrectly determined;

(j) interest payable under this Part has been applied or calculated incorrectly.