Australian Capital Territory Consolidated Acts

TAXATION ADMINISTRATION ACT 1999 - SCHEDULE 2

Schedule 2     Decisions reviewable by commissioner only

(see s 100 and s 107)

2.1     Objections

A person dissatisfied with a decision listed in section 2.2 may lodge an objection under section 100.

2.2     Kinds of decision subject to objection

Section 2.1 applies to a decision—

        (a)     under section 29 refusing to remit interest in accordance with the taxpayer's application; or

        (b)     under section 40 (3), refusing to vary the time for lodging a return in accordance with the taxpayer's application; or

        (c)     under section 40 (3), refusing to vary the period to which a return relates in accordance with the taxpayer's application; or

        (d)     under section 52—

              (i)     refusing to extend the time for payment of tax; or

              (ii)     refusing to accept payment by instalments; or

              (iii)     imposing a condition on an extension of time or acceptance of payment by instalments; or

        (e)     under section 103 imposing conditions on a grant of permission to lodge a late objection.