100Objection

100 Objection (1) A taxpayer may lodge a written objection with the commissioner if the taxpayer is dissatisfied with— (a) an assessment, other than a compromise assessment, that is shown in a notice of assessment given to the taxpayer; or (b) a decision mentioned in schedule 1 or schedule 2; or Note Decisions are prescribed for this section under the following Acts: • Duties Act 1999, s 252 • Land Rent Act 2008, s 33 • Land Tax Act 2004, s 38 • Rates Act 2004, s 70. (2) An objection must be accompanied by the fee (if any) determined under section 139A (Determination of fees) for the objection. (3) The commissioner must refund a fee paid under this section if— (a) the commissioner allows the objection in whole or in part; or (b) the taxpayer applies to the ACAT and— (i) the ACAT, or a court hearing an appeal on the matter, upholds the objection in whole or in part; or (ii) the period when any further appeal can be made has ended; and (iii) neither the taxpayer nor the commissioner has applied to the ACAT in relation to a part of the objection that was upheld.