38AObjections against assessments and certain decisions

38A Objections against assessments and certain decisions

(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. (2) Subject to subsection (3), a person who applies: (a) for action to be taken under section 26; or (b) under the Sales Tax Regulations for the refund or payment of an amount of money: (i) to prevent double taxation; or (ii) for the purpose of giving effect to an exemption from sales tax; and who is dissatisfied with a decision made on the application may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953. (3) If an applicant referred to in subsection (2) claims to be entitled to have the action taken or the refund or payment made in respect of an act, transaction or operation done or effected in relation to goods in a month in a sales tax quarter, subsection (2) does not apply unless the application is lodged with the Commissioner: (a) if the applicant is a monthly remitter in relation to the month—within 60 days after the act, transaction or operation (not being the payment of tax) that is claimed to entitle the person to have the action taken or the refund or payment made or within such further time as the Commissioner allows; or (b) if the applicant is a quarterly remitter in relation to the quarter—within 120 days after the act, transaction or operation (not being the payment of tax) that is claimed to entitle the person to have the action taken or the refund or payment made or within such further time as the Commissioner allows. (4) A person affected by a decision under subsection 11(3B), (8A) or (11), 15A(1) or (5) or 16(3) who is dissatisfied with the decision may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953.