Document ID: chunk:federal_register_of_legislation:C2025C00180:section:14zw:p1
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 14ZW (pt 1/5)
Character Range: 243269–245923

14ZW  When taxation objections are to be made
 (1) Subject to this section, the person must lodge the taxation objection with the Commissioner within:
 (aa) if the taxation objection is made under section 175A of the Income Tax Assessment Act 1936:
 (i) if item 1, 2, 3 or 3A of the table in subsection 170(1) of that Act applies to the assessment concerned—2 years after notice of the assessment is given to the person; or
 (ii) otherwise—4 years after notice of the assessment concerned is given to the person; or
 (aaa) if the taxation objection is made under section 78A of the Fringe Benefits Tax Assessment Act 1986 or former section 160AL of the Income Tax Assessment Act 1936—4 years after notice of the taxation decision to which it relates has been given to the person; or
 (aaaa) if the taxation objection is made under subsection 112‑36(5) or 116‑120(5) of the Income Tax Assessment Act 1997—60 days after the notice mentioned in paragraph (b) of that subsection is given to the person; or
 (aab) if the taxation objection is made under section 292‑245 of the Income Tax Assessment Act 1997—4 years after notice of the assessment concerned is given to the person; or
 (aac) if the taxation objection is made under section 97‑10 in Schedule 1 on a particular ground—within the same period that the person:
 (i) must lodge a taxation objection on that ground under section 175A of the Income Tax Assessment Act 1936; or
 (ii) would be required to lodge such a taxation objection, if, disregarding subsection 175A(2) of that Act, one could be made; or
 (aaca) if the taxation objection is made on a particular ground under any of the following provisions:
 (i) section 175A of the Income Tax Assessment Act 1936;
 (ii) section 97‑35 in Schedule 1 to this Act;
 (iii) section 292‑245, 292‑465 or 292‑467 of the Income Tax Assessment Act 1997;
  within the same period that the person must lodge a taxation objection on that ground under section 292‑245 of the Income Tax Assessment Act 1997; or
 (aad) if the taxation objection is made under subsection 8AAZLGA(6) of this Act (retaining refunds while Commissioner verifies information)—the period:
 (i) starting at the end of the 60 day period after the end of the day before which, under subsection 8AAZLGA(3), the Commissioner is required to inform the entity mentioned in section 8AAZLGA that the Commissioner has retained an amount under that section; and
 (ii) ending on the day (if any) on which there is a change, of a kind mentioned in paragraph 8AAZLGA(5)(c), to how much the Commissioner is required to refund in relation to the amount; or
 (aae) if the taxation objection is made under