Australian Capital Territory Numbered Acts

DUTIES ACT 1999 (NO. 7 OF 1999) - SECT 252

(1)     Objection may be made by a taxpayer under Division 1 of Part X of the Taxation Administration Act to a decision of the Commissioner—

        (a)     under section 23 assessing duty on the basis of a valuation of dutiable property made under the section;

        (b)     under subsection (2) of section 24 refusing to exempt a transaction from aggregation under that section;

        (c)     under section 25 refusing to disregard the value of goods involved in a dutiable transaction in determining the dutiable value of dutiable property involved in that transaction;

        (d)     under subsection 40 (3) suspending the registration of a body under Division 2 of Part IV of Chapter 2;

        (e)     under subsection 82 (2) refusing to determine that a beneficiary of a discretionary trust is not to be taken to own or to be otherwise entitled to the property the subject of the trust;

        (f)     under subsection 82 (3) refusing to determine that property that is the subject of a discretionary trust is not to be taken to be the subject of another discretionary trust;

        (g)     under subsection 90 (5) refusing to assess and charge duty on a relevant acquisition without aggregating the interests of the person who made it with the interests of associated persons;

        (h)     under subsection 92 (4) refusing to determine that a person's entitlement to participate in a distribution of the property of a private corporation is to be evaluated otherwise than in accordance with whichever of subsections 92 (2) or (3) results in a greater entitlement;

              (i)     under section 137 including, as part of the amount payable as a cost of a franchise arrangement, a payment referred to in paragraph (a) or (b) of that section;

        (j)     under section 161 including, as part of the amount received as hiring charges, a payment referred to in paragraph (a) or (b) of that section;

        (k)     under subsection 167 (3) cancelling the registration of a commercial hire business;

        (l)     under subsection 168 (3) revoking an approval under subsection 168 (2);

        (m)     under subsection 191 (1) cancelling an insurer's registration;

        (n)     under subsection 199 (3) refusing to apportion a premium or amount on the basis specified in an application under subsection 199 (2);

        (o)     under subsection 199 (4) reassessing liability to duty;

        (p)     under subsection 200 (2) reassessing liability to duty;

        (q)     under subsection 230 (1) refusing to treat a transfer or agreement for the sale or transfer of land, a lease of land, or a transfer or assignment of a lease or permit in respect of land, used for primary production together with any other property that is an integral part of a business of primary production as exempt from duty; or

        (r)     under subsection 232 (3) imposing a condition on an approval under subsection 232 (1) or (2).

(2)     Subject to Division 2 of Part X of the Taxation Administration Act, application may be made to the Administrative Appeals Tribunal under that Division for a review of a determination by the Commissioner of an objection by a taxpayer to a decision referred to in subsection (1).

(3)     In this section—