Document ID: chunk:federal_register_of_legislation:C2025C00180:section:14zw:p3
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 14ZW (pt 3/5)
Character Range: 248227–250912

section 20P of the Superannuation (Unclaimed Money and Lost Members) Act 1999 against a notice given to a superannuation provider under section 20C of that Act and the person is not the superannuation provider—2 years after the notice was given to the superannuation provider; or
 (be) if the taxation objection is made under section 20P of the Superannuation (Unclaimed Money and Lost Members) Act 1999 against a decision under Division 4 or 5 of Part 3A of that Act and the person is not a superannuation provider (as defined in that Act)—2 years after the person was given notice of the decision; or
 (bf) if the taxation objection is made under subsection 155‑30(2) in Schedule 1 to this Act—60 days after the end of the period of 30 days mentioned in that subsection; or
 (bg) if the taxation objection is made under Subdivision 155‑C in Schedule 1 to this Act and neither paragraph (bga) nor paragraph (bgb) applies to the objection—the period mentioned in paragraph 155‑35(2)(a) in that Schedule in relation to the assessment concerned; or
 (bga) if the taxation objection is made under Subdivision 155‑C in Schedule 1 to this Act in relation to an assessment of an amount of Laminaria and Corallina decommissioning levy—60 days after notice of the assessment has been given to the person; or
 (bgb) if the taxation objection is made under Subdivision 155‑C in Schedule 1 to this Act in relation to an assessment of an amount of Australian IIR/UTPR tax or Australian DMT tax—60 days after notice of the assessment has been given to the person; or
 (bi) if the taxation objection is made under section 265‑110 in Schedule 1 to this Act (about directions to pay superannuation guarantee charge)—the period specified for the purposes of paragraph 265‑90(3)(c) in the direction given to the person (subject to subsection 265‑115(2)); or
 (bj) if the taxation objection is made under section 384‑40 in Schedule 1 to this Act (about education directions)—the period specified for the purposes of subsection 384‑15(2) in the direction given to the person (subject to subsection 384‑35(7)); or
 (c) in any other case—60 days after notice of the taxation decision to which it relates has been served on the person.
 (1AAC) The person cannot lodge a taxation objection against a private indirect tax ruling after the end of whichever of the following ends last:
 (a) 60 days after the ruling was made;
 (b) 4 years after the last day allowed to the person for lodging a return relating to the assessment of the assessable amount to which the ruling relates.
 (1A) The person cannot lodge a taxation objection against a private ruling (other than a private indirect tax ruling, or a ruling