Australian Capital Territory Numbered Acts

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TAXATION ADMINISTRATION ACT 1999 (NO. 4 OF 1999) - SECT 101

Grounds for objection

(1)     The grounds for the objection shall be stated fully and in detail, and shall be in writing.

(2)     The grounds for the objection, in the case of a reassessment, are limited to the extent of the reassessment.

(3)     The burden of showing that an objection should be sustained lies with the taxpayer making the objection.


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