Commonwealth Consolidated Acts

TERMINATION PAYMENTS TAX (ASSESSMENT AND COLLECTION) ACT 1997 - SECT 15

                   If:

                     (a)  an assessment of surcharge payable by a taxpayer is made; and

                     (b)  the taxpayer is dissatisfied with the assessment;

the taxpayer may object against it in the way set out in Part IVC of the Taxation Administration Act 1953 .