Commonwealth Numbered Acts

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 23

23. (1) An objector who is dissatisfied with the decision of the Commissioner
on an objection by him may, within 60 days after service on him of notice of
that decision, request the Commissioner, in writing, either-

   (a)  to refer the decision to a Board of Review for review; or

   (b)  to treat his objection as an appeal and to forward it to a specified
        Supreme Court.

(2) If a request made in accordance with sub-section (1) is accompanied by a
fee of $2, the Commissioner shall refer the decision to a Board, or forward
the objection to the specified Court, as soon as is practicable after receipt
of the request.

(3) The fee shall be refunded to the objector if-

   (a)  the prescribed decision is varied in favour of the objector by the
        Board or Court; or

   (b)  the assessment is reduced, either by amendment or as a result of the
        decision of the Board or Court.

(4) Upon every such reference or appeal-

   (a)  the objector is limited to the grounds stated in his objection; and

   (b)  the burden of proving that the prescribed decision is incorrect or
        that the assessment is excessive lies on the objector.