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Taxation Administration Act 1953
14ZUHow taxation objections are to be made
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14ZU How taxation objections are to be made
A person making a taxation objection must: (a) make it in the approved form; and (b) lodge it with the Commissioner within the period set out in section 14ZW; and (c) state in it, fully and in detail, the grounds that the person relies on.
Note: A person who objects against the Commissioner’s failure to make a private ruling must lodge a draft private ruling with the objection: see subsection 359‑50(4).