This part of the law does not apply to some objections. You need to know that section 40 has been repealed. It was repealed on 1 October 1996 by section 8(1) of the Goods and Services Tax Amendment Act 1996.

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This page was last updated on 18 July 2025

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Topics:

Money and consumer rights > Taxes

39: Determination of objection not to affect other assessments or decisions, or

"Objecting to a tax decision won't change other tax decisions you've had."

41: Additional tax to be payable if default made in payment of tax, or

"Paying tax late might mean you have to pay extra tax."

Part 5Objections

40Objections to which this Part does not apply (Repealed)

Notes

Section 40: repealed, on 1 October 1996 (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in respect of taxable periods commencing on or after 1 April 1997 (unless necessary for the enforcement of other provisions in this Act)), by section 8(1) of the Goods and Services Tax Amendment Act 1996 (1996 No 59).