Victorian Current Acts

TAXATION ADMINISTRATION ACT 1997 - SECT 96

    (1)     A taxpayer may lodge a written objection with the Commissioner if the taxpayer is dissatisfied with—

        (a)     an assessment, other than a compromise assessment; or

S. 96(1)(b)(c) repealed by No. 36/2010 s. 19(2).

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S. 96(1)(ca) inserted by No. 88/2005 s. 111(1), amended by Nos 84/2006 s. 17(1), 69/2011 s. 39.

        (ca)     a valuation made for or on behalf of the Commissioner under section 21(1)(b) of the Land Tax Act 2005 by the Valuer-General or a valuer nominated by the Valuer-General that is used by the Commissioner in an assessment of land tax; or

S. 96(1)(cb) inserted by No. 52/2021 s. 89.

        (cb)     a valuation made for or on behalf of the Commissioner under section 13 of the Windfall Gains Tax Act 2021 by the Valuer-General or a valuer nominated by the Valuer-General that is used by the Commissioner in an assessment of windfall gains tax; or

S. 96(1)(d) amended by No. 26/2007 s. 106.

        (d)     a decision of the Commissioner under the Payroll Tax Act 2007 .

S. 96(1A) inserted by No. 10/2001 s. 10(2).

    (1A)     A reference in subsection (1)(d) to a decision does not include a refusal by the Commissioner to refund tax paid or purportedly paid by the taxpayer.

S. 96(1B) inserted by No. 10/2001 s. 10(2).

    (1B)     For the avoidance of doubt, it is declared that an amount by which tax is overpaid is taken to be tax for the purposes of subsection (1A).

    (2)     No court or administrative review body, including the Tribunal, has jurisdiction or power to consider any question concerning an assessment or decision referred to in subsection (1), except as provided by this Part.

S. 96(3) inserted by No. 103/1998 s. 29, repealed by No. 36/2010 s. 19(3), new s. 96(3) inserted by No. 18/2023 s. 108.

    (3)     A taxpayer who is dissatisfied with a valuation referred to in subsection (1)(cb) and lodges a written objection in relation to that valuation must object to both valuations used by the Commissioner in the assessment of windfall gains tax, regardless of whether the grounds for the objection relate to only one of those valuations.

S. 96(4) inserted by No. 103/1998 s. 29, repealed by No. 36/2010 s. 19(3).

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