Taxation Administration Act 1953
14ZVALimited objection rights because of other objections
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14ZVA Limited objection rights because of other objections
If there has been a taxation objection against: (a) a private ruling; or (aa) a determination under subsection 820‑423D(2) of the Income Tax Assessment Act 1997; or (b) a determination under subsection 960‑555(3) of the Income Tax Assessment Act 1997; or (c) a determination under subsection 136‑10(1) in Schedule 1 to this Act (about excess transfer balance); the right of objection under this Part against an assessment, or against a decision made under an indirect tax law or an excise law, relating to the matter ruled or determined is limited to a right to object on grounds that neither were, nor could have been, grounds for the taxation objection against the ruling or determination.