Objections
A taxpayer can object to an assessment or decision of the Chief Commissioner for up to 60 days from the issue of an assessment or notice of assessment.
Any decision will be in writing and if the objection is wholly or partly disallowed the reasons must be included in the notice.
Review
A client who is dissatisfied with a decision can seek a review from the revenue arm of the Administrative Appeals Tribunal. The tribunal consists of a judge and other persons familiar with that part of the law. The tribunal costs $50 and its decisions are binding on the Commissioner and the plaintiff unless either appeals to the Supreme Court of NSW.
Last updated: 09-May-2008
