14ZVBObjections relating to excess concessional contributions

14ZVB Objections relating to excess concessional contributions

Taxation decisions to which section applies (1) This section applies to the following taxation decisions: (a) an assessment against which a taxation objection may be made under section 175A of the Income Tax Assessment Act 1936; (b) an excess concessional contributions determination; (c) a determination under section 291‑465 of the Income Tax Assessment Act 1997; (d) a decision not to make a determination under that section; (e) 2 or more taxation decisions that are taken to be a single taxation decision under subsection (2). Decisions treated as single decision for common objection ground (2) If: (a) a person makes a taxation objection at a particular time, on a particular ground, against a taxation decision to which this section applies; and (b) at that time, the person also objects, or could also object, on that ground, against another taxation decision to which this section applies; then, for the purposes of this Part, those taxation decisions are taken to be one taxation decision. Limited objection rights because of earlier objection (3) A person cannot object under this Part against a taxation decision to which this section applies on a particular ground if: (a) the ground was a ground for an objection the person has made against another decision to which this section applies; or (b) the ground could have been a ground for an objection the person has made against another decision to which this section applies.