South Australian Consolidated Acts South Australian Consolidated Acts61A—Objections against assessments
(1) Subject to this
section, any person interested may within twenty-one days from the date of any
assessment of the commissioner lodge with the Treasurer a notice of objection
to that assessment.
(2) Every such notice
shall state the grounds on which the objector objects to the assessment and
such grounds may be matters of law or fact.
(3) The Treasurer
after obtaining the opinion of the Crown Solicitor and making such other
inquiries and obtaining such other information and advice as he deems proper
shall decide every such objection and may confirm or modify the assessment.
(4) In deciding an
objection the Treasurer shall not be bound by any rules of practice, procedure
or evidence.
(5) No appeal against
an assessment shall be heard between the time when a notice of objection is
lodged and the time when the objection is decided under this section unless
the notice of objection is withdrawn.
(6) When a notice of
objection has been lodged, the time within which an appeal may be made under
the regulations shall be computed from the day on which the Treasurer's
decision on the objection is communicated to the objector.
(7) Except as provided
in subsections (5) and (6) of this section the lodging of a notice of
objection shall not affect any right of appeal or the hearing of any appeal.