Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 80

80. (1) An employer who is dissatisfied with an assessment may, within 60 days
after service of the notice of that assessment, post to or lodge with the
Commissioner an objection in writing against the assessment stating fully and
in detail the grounds on which the employer relies.

(2) The Commissioner shall consider the objection, and may either disallow it
or allow it wholly or in part.

(3) The Commissioner shall cause notice in writing of the Commissioner's
decision on the objection to be served on the employer.

(4) An employer does not have any further right of objection in relation to an
amended assessment than the employer would have had if the amendment had not
been made, except in respect of matters in relation to which a fresh liability
is, by reason of the amendment, imposed on the employer or an existing
liability on the employer is, by reason of the amendment, increased.