Commonwealth Consolidated Acts Commonwealth Consolidated ActsIf there has been a taxation objection against:
(b) a determination under subsection 960 - 555(3) of the Income Tax Assessment Act 1997 ; or
(c) a determination under subsection 136 - 10(1) in Schedule 1 to this Act (about excess transfer balance);
the right of objection under this Part against an assessment, or against a
decision made under an indirect tax law or an excise law, relating to the
matter ruled or determined is limited to a right to object on grounds that
neither were, nor could have been, grounds for the taxation objection against
the ruling or determination.