Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 69

(1) This section applies to a taxpayer if—

(a) the taxpayer is dissatisfied with the commissioner's decision on the taxpayer's objection; and

(b) the taxpayer has paid the whole of the amount of the tax and late payment interest payable under the assessment to which the decision relates.

(2) The taxpayer may, within 60 days after notice is given to the taxpayer of the commissioner's decision on the objection—

(a) appeal to the Supreme Court; or

(b) apply, as provided under the QCAT Act, to QCAT for a review of the commissioner's decision.

(3) QCAT may not, under the QCAT Act, section 61(1)(a), extend the period under subsection (2) within which the taxpayer may apply to QCAT for the review.