Document ID: chunk:federal_register_of_legislation:C2025C00180:section:14zw:p4
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 14ZW (pt 4/5)
Character Range: 250673–253319

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 that relates to an excise law) that relates to a year of income after the end of whichever of the following ends last:
 (a) 60 days after the ruling was made;
 (b) whichever of the following is applicable:
 (i) if item 1, 2, 3 or 3A of the table in subsection 170(1) of the Income Tax Assessment Act 1936 applies to the person's assessment for that income year—2 years after the last day allowed to the person for lodging a return in relation to the person's income for that year of income;
 (ii) otherwise—4 years after that day.
 (1AA) The person cannot lodge a taxation objection against a private ruling that relates to a year of tax and a petroleum project under the Petroleum Resource Rent Tax Assessment Act 1987 after the end of whichever of the following ends last:
 (a) the 60 days after the ruling was made;
 (b) the 4 years after the last day allowed to the person for lodging a return in relation to the year of tax and the project.
 (1B) If:
 (a) section 14ZV applies to a taxation objection; and
 (b) apart from this subsection, subparagraph (1)(aa)(ii) or paragraph (1)(aaa), (aab), (ab), (ac), (bb), (bf) or (bg) would apply to the taxation objection;
the person must lodge the taxation objection before the end of whichever of the following ends last:
 (c) the 4 years after notice of the assessment or determination that has been amended by the amended assessment or amended determination to which the taxation objection relates has been served on the person;
 (d) the 60 days after the notice of the amended assessment or amended determination to which the taxation objection relates has been served on the person.
 (1BA) If:
 (a) section 14ZV applies to a taxation objection; and
 (b) apart from this subsection, subparagraph (1)(aa)(i) would apply to the taxation objection;
the person must lodge the taxation objection before the end of whichever of the following ends last:
 (c) 2 years after notice of the assessment or determination that has been amended by the amended assessment or amended determination to which the taxation objection relates has been served on the person;
 (d) 60 days after the notice of the amended assessment to which the taxation objection relates has been served on the person.
 (1BB) If:
 (a) the taxation objection is against an assessment by the Commissioner of the amount of an administrative penalty under Division 284; and
 (b) that penalty relates