Australian Capital Territory Consolidated Acts

DUTIES ACT 1999 - SECT 252

Objection may be made by a taxpayer under the Taxation Administration Act, division 10.1 to a decision of the commissioner—

        (a)     under section 23 assessing duty on the basis of a valuation of dutiable property made under the section; or

        (b)     under section 24 (2) refusing to exempt a transaction from aggregation under that section; or

        (c)     under section 25 refusing to disregard the value of goods involved in a dutiable transaction in determining the dutiable value of dutiable property involved in that transaction; or

        (d)     under section 70A (3) imposing a condition on an approval under section 70A (1) (b); or

        (e)     under section 74B (2) (a) that a transfer is not consequent on the dissolution, annulment or irretrievable breakdown of a marriage; or

        (f)     under section 74B (4) (c) that a transfer is not consequent on the end of a domestic relationship; or

        (g)     under section 82 (5) refusing to determine that a beneficiary of a discretionary trust is not taken to own or to be otherwise entitled to the property the subject of the trust; or

        (h)     under section 82 (5) refusing to determine that property that is the subject of a discretionary trust is not taken to be the subject of another discretionary trust; or

              (i)     under section 90 (5) refusing to assess and charge duty on a relevant acquisition without aggregating the interests of the person who made it with the interests of associated people; or

        (j)     under section 91A (3) imposing a condition on an approval under section 91A (1) (b); or

        (k)     under section 92 (5) refusing to determine that a person's entitlement to participate in a distribution of the property of a landholder is to be evaluated otherwise than in accordance with whichever of section 92 (2) or (3) results in a greater entitlement; or

        (l)     under section 95C (1) refusing to register a unit trust scheme as an imminent public unit trust scheme; or

        (m)     under section 95C (3), definition of prescribed period , paragraph (b) refusing to extend the period for an imminent public unit trust scheme to become a listed trust or widely held trust; or

        (n)     under section 95D (1) refusing to register a unit trust scheme as a wholesale unit trust scheme; or

        (o)     under section 95D (5) refusing to approve a corresponding capacity; or

        (p)     under section 95E (1) refusing to register a unit trust scheme as an imminent wholesale unit trust scheme; or

        (q)     under section 95E (3), definition of prescribed period , paragraph (b) refusing to extend the period for an imminent wholesale unit trust scheme to become a wholesale unit trust scheme; or

        (r)     under section 95H (2) imposing a reporting condition on the registration of a unit trust scheme; or

        (s)     under section 95I (1) (a) or (b) cancelling the registration of a unit trust scheme; or

        (t)     under section 115H (2) (a) that a transaction is not consequent on the dissolution, annulment or irretrievable breakdown of a marriage; or

        (u)     under section 115H (4) (c) that a transaction is not consequent on the end of a domestic relationship; or

              (v)     under section 115J (2) refusing to grant an exemption from duty; or

        (w)     under section 115K imposing a condition on an exemption; or

              (x)     under section 115L revoking an exemption; or

        (y)     under section 191 (1) cancelling an insurer's registration; or

        (z)     under section 199 (3) refusing to apportion a premium or amount on the basis specified in an application under section 199 (2); or

        (za)     under section 199 (4) reassessing liability to duty; or

        (zb)     under section 200 (2) reassessing liability to duty; or

        (zc)     under section 208AA (3) imposing a condition on an approval under section 208AA (1) (c); or

        (zd)     under section 213 (2) (a) that a transfer is not consequent on the dissolution, annulment or irretrievable breakdown of a marriage; or

        (ze)     under section 213 (4) (c) that a transfer is not consequent on the end of a domestic relationship; or

        (zf)     under section 214A (1) refusing to give an authorisation to a licensed vehicle dealer; or

        (zg)     under section 214A (2) imposing conditions on an authorisation; or

        (zh)     under section 214A (4) revoking an authorisation; or

        (zi)     under section 230 (1) refusing to treat a transfer or agreement for the sale or transfer of land, a lease of land, or a transfer or assignment of a lease or permit in respect of land, used for primary production together with any other property that is an integral part of a business of primary production as exempt from duty.