86Objections

#### 86 Objections 86 Objections > > (1) A taxpayer who is dissatisfied with— > > > > > (a) an assessment that is shown in a notice of assessment served on the taxpayer, or > > > > > (b) any other decision (within the meaning of the [Administrative Decisions Review Act 1997](/view/html/inforce/current/act-1997-076)) of the Chief Commissioner under a taxation law, > > > > may lodge a written objection with the Chief Commissioner. > > > (2) However, a taxpayer may not lodge such an objection in respect of the following— > > > > > (a) an assessment made under section 12 (Compromise assessment) with the agreement of the taxpayer, > > > > > (ab) a decision not to make an assessment under section 12, > > > > > (b) the determination of an objection under this Part (including such part of any reassessment that gives effect to the determination of an objection that is allowed in whole or in part), > > > > > (c) a decision to reassess the taxpayer’s tax liability that does not have the effect of increasing that liability where the taxpayer seeks to lodge the objection more than 60 days after the date of service of the notice of the initial assessment, > > > > > (d) a decision not to reassess the taxpayer’s tax liability where the taxpayer seeks to lodge the objection more than 60 days after the date of service of the notice of the initial assessment. > > > (3) The provisions of subsection (2) (c) and (d) do not preclude the lodgment of an objection that is sought to be lodged more than 60 days after the date of service of the notice of the initial assessment if the Chief Commissioner permits its lodgment. The provisions of section 90 (2)–(5) apply to any such objection in the same way as they apply to an objection referred to in section 90 (1). > > **s 86:** Am 1998 No 104, Sch 8 \[2\]; 1999 No 60, Sch 5 \[1\]. Subst 2000 No 72, Sch 2 \[10\]. Am 2005 No 51, Sch 7 \[6\]; 2006 No 50, Sch 5 \[1\]; 2012 No 76, Sch 4 \[8\]; 2013 No 95, Sch 2.142 \[3\].