Commentary on Part IVC of ITAA 1936; taxation objections, reviews and appeals

Dabner, Justin (2009) Commentary on Part IVC of ITAA 1936; taxation objections, reviews and appeals. In: Murray-Jones, Ian, (ed.) Australian Tax Practice. Thomson Legal and Regulatory, Pyrmont, NSW, Australia, - .

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Abstract

[Extract] A uniform code - in Pt IVC of the TAA (ss 14ZL to 14ZZS) - governs the procedures for challenging a taxation decision made under various Commonwealth Tax Acts, including the ITAA 1997, ITAA 1936, TAA and FBTAA. The uniform code applies where an Act or Regulations provide that a person or entity "dissatisfied with" an assessment, determination, notice or decision or with a failure to make a private ruling may object against it in accordance with Pt IVC: s 14ZL(1). For example, s 175A of ITAA 1936 gives a taxpayer the right to object against an income tax assessment. A GST assessment is reviewable under Pt IVC: see s 105-40 Pt 3-10 Sch 1 TAA. The expression "dissatisfied with" is not defined in Pt IVC, but it seems that it means more than its ordinary dictionary meaning of "displeased with" and that an entity cannot object against a taxation decision unless the decision has legal effect in relation to that entity: see CTC Resources NL v FCT (1994) 27 ATR 403 at 414, 435. A mere curiosity or interest in the decision will not suffice. Importantly the Pt IVC system applies not only to assessments but also to a range of other decisions which the Commissioner may make under the various taxing Acts. Part IVC is based on the concept of the "taxation decision", which is defined in s 14ZQ: [RL1/2520-10]. The expression means any assessment, determination, notice or decision against which a "taxation objection" may be made; that is, any assessment, determination, notice or decision which the Commissioner may make under a taxing Act, and which that taxing Act provides may be objected against in the manner set out in Pt IVC. It includes a private ruling made under Div 359 of Schedule 1 TAA (per s 359-60) but not a public ruling made under Div 358. Each taxing Act now contains provisions which allow persons affected by certain assessments, determinations, notices, and decisions made under that Act to "object ... in the manner set out in Part IVC 1953". The objection is referred to as a "taxation objection": s 14ZL(2) [RL1/2505]. If two or more taxation decisions are notified in the one notice, they are treated as one decision for Pt IVC purposes, except to the extent that a decision consists of an ineligible income tax remission decision - that is taken to be a separate objection decision for the purposes of any review or appeal: s 14ZR [RL1/2530].

Item ID: 8823
Item Type: Book Chapter (Research - B1)
Keywords: taxation, taxation law
ISBN: 978-0-86460-011-0
Date Deposited: 31 Aug 2010 00:44
FoR Codes: 18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
SEO Codes: 94 LAW, POLITICS AND COMMUNITY SERVICES > 9499 Other Law, Politics and Community Services > 949999 Law, Politics and Community Services not elsewhere classified @ 100%
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