Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 14ZVA

    If there has been a taxation objection against:

  (a)   a private ruling; or

  (aa)   a determination under subsection   820 - 423D(2) of the Income Tax Assessment Act 1997 ; or

  (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.