Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 81

81. (1) An employer who is dissatisfied with the decision of the Commissioner
on an objection by the employer may, within 60 days after service on the
employer of notice of that decision, request the Commissioner, in writing,
either-

   (a)  to refer the decision to a Board of Review for review; or

   (b)  to treat the objection as an appeal and to forward it to a specified
        Supreme Court.

(2) If the request is accompanied by a fee of $2, the Commissioner shall refer
the decision to a Board, or forward the objection to the specified Court, in
accordance with the request as soon as is practicable after receipt of the
request.

(3) The fee shall be refunded to the employer if the assessment is reduced,
either by amendment or as a result of the decision of the Board or Court.

(4) Upon a reference or appeal-

   (a)  the employer is limited to the grounds stated in the objection; and

   (b)  the burden of proving that the assessment is excessive lies on the
        employer.