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Tax Administration Act 1994

Objections

129: Determination of objection not to affect other matters

You could also call this:

"An objection decision only affects the parts you disagreed with."

Illustration for Tax Administration Act 1994

When you make an objection, the decision made about it only affects the specific matters you objected to. The Commissioner can still change the original assessment if needed, because of other matters. This means the decision on your objection does not stop the Commissioner from making other changes.

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130: Objections to allowance determinations, or

"Objecting to a decision about an allowance you're not happy with"

Part 8Objections

129Determination of objection not to affect other matters

  1. The determination of an objection under this Part shall relate solely to the matters which are the subject of the objection, and shall not affect the right of the Commissioner to amend the assessment objected to in any manner rendered necessary by any other matter.

Notes
  • Section 129: replaced, on (applying to 1997–98 and subsequent income years), by section 470 of the Taxation (Core Provisions) Act 1996 (1996 No 67).