TAXATION ADMINISTRATION ACT 2001 - SECT 69
Right of appeal or review
TAXATION ADMINISTRATION ACT 2001 - SECT 69
Right of appeal or review
69 Right of appeal or review
(1) This section applies to a taxpayer if—
(a) the taxpayer is dissatisfied
with the commissioner’s decision on the taxpayer’s objection; and
(b) for
an objection under section 63—the taxpayer has paid the whole of the amount
of the tax and late payment interest payable under the assessment to which the
decision relates.
(2) The taxpayer may, within 60 days after notice is given
to the taxpayer of the commissioner’s decision on the objection—
(a)
appeal to the Supreme Court; or
(b) apply, as provided under the QCAT Act ,
to QCAT for a review of the commissioner’s decision.
(3) QCAT may not,
under the QCAT Act , section 61 (1) (a) , extend the period under subsection
(2) within which the taxpayer may apply to QCAT for the review.
(4) To remove
any doubt, it is declared that subsection (1) (b) applies to an objection to
an assessment whether or not the taxpayer also makes an objection under
section 63Ato a royalty valuation decision relating to the assessment.
(5)
For royalty payable under the Mineral Resources Act 1989, the reference in
subsection (1) (b) to payment of the whole of the amount of the tax is a
reference to payment of the whole of the amount of the royalty assessed as
payable to the State.