80Objection

80 Objection

(1)  A taxpayer may object to –

(a) [Section 80 Subsection (1) amended by No. 47 of 2011, s. 26, Applied:07 Dec 2011] an assessment, other than a compromise assessment or an assessment that gives effect to the determination of an objection made under section 84 ; or

(b) a decision of the Commissioner under a taxation law, unless that law states that the decision is a non-reviewable decision.

(1A)  [Section 80 Subsection (1A) inserted by No. 6 of 2002, Sched. 2, Applied:30 May 2002] A decision of the Commissioner referred to in subsection (1)(b) does not include a refusal by the Commissioner to refund tax paid or purportedly paid.

(1B)  [Section 80 Subsection (1B) inserted by No. 6 of 2002, Sched. 2, Applied:30 May 2002] An amount by which tax is overpaid is taken to be tax for the purpose of subsection (1A) .

(2)  An objection is to –

(a) be in writing; and

(b) state in full the grounds for the objection; and

(c) be lodged with the Commissioner within the period referred to in section 82 or 83 .

(3)  The grounds for objection to a reassessment are limited to the reassessment.

(4)  [Section 80 Subsection (4) amended by No. 73 of 2001, Sched. 1, Applied:01 Jul 2002] A court or administrative review body, including the Magistrates Court (Administrative Appeals Division), does not have jurisdiction or power to consider any question concerning an assessment or decision of the Commissioner except as provided by this Part.

(5)  Subsection (4) does not apply to a decision of the Commissioner under Part 7 , , or .