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Taxation Administration Act 1999
101Grounds for objection
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101 Grounds for objection
(1) The grounds for the objection must be stated fully and in detail, and
must be in writing.
(2) The grounds for the objection, for a reassessment, are limited to the
extent of the reassessment.
(3) The burden of showing that an objection should be sustained lies with
the taxpayer making the objection.