Commonwealth Numbered Acts

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 22

22. (1) A person (in this Part referred to as the ''objector'') dissatisfied
with a prescribed decision or an assessment under this Act may, within 60 days
after service on him of notice of that prescribed decision or assessment, post
to or lodge with the Commissioner an objection in writing against the
prescribed decision or assessment stating fully and in detail the grounds on
which he relies.

(2) The Commissioner shall consider the objection, and may either disallow it
or allow it wholly or in part.

(3) The Commissioner shall cause notice in writing of his decision on the
objection to be served, by post or otherwise, on the objector.

(4) An objector does not have any further right of objection in relation to an
amended assessment than he would have had if the amendment had not been made,
except in respect of matters in relation to which a fresh liability is, by
reason of the amendment, imposed on him or an existing liability on him is, by
reason of the amendment, increased.