Part 6 Objections
91Objections to assessments
An objection to an assessment, other than an amended assessment, may be made on any or all of the following grounds, but on no other ground:
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- that the annual or monthly rate of financial support specified in the assessment has not been correctly calculated in accordance with this Act; or
- that the assessment has incorrectly determined the days in relation to which the financial support is payable; or
- that an annual rate of financial support specified in the assessment is not correctly assessed because the Commissioner has failed to give effect to any provision of this Act in relation to the assessment.
An objection to an amended assessment may be made on any or all of the grounds listed in subsection (1)(b) to (d), but—
- on no other ground; and
- only if the matters covered by the objection are attributable to the amendment of the assessment.
An objection under this section may be made by any person to whom the Commissioner is required to give notice of the assessment under section 88 or 89.
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Compare
- 1976 No 65 s 30
Notes
- Section 91(1): amended, on , by section 29(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
- Section 91(1)(a): repealed, on , by section 21(1) of the Child Support Amendment Act 2013 (2013 No 12).
- Section 91(1A): inserted, on , by section 29(2) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
- Section 91(2): replaced, on , by section 21(2) of the Child Support Amendment Act 2013 (2013 No 12).
- Section 91(2): amended, on , by section 29(3) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
- Section 91(3): repealed, on , by section 29(4) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).