Document ID: chunk:federal_register_of_legislation:C2013A00118:clause:1_14zvb
Version: federal_register_of_legislation:C2013A00118
Segment Type: clause
Provision Reference: sch 1 cl 14ZVB
Character Range: 48852–50372

14ZVB  Objections relating to excess concessional contributions

Taxation decisions to which section applies
 (1) This section applies to the following taxation decisions:
 (a) an assessment against which a taxation objection may be made under section 175A of the Income Tax Assessment Act 1936;
 (b) an excess concessional contributions determination;
 (c) a determination under section 291‑465 of the Income Tax Assessment Act 1997;
 (d) a decision not to make a determination under that section;
 (e) 2 or more taxation decisions that are taken to be a single taxation decision under subsection (2).

Decisions treated as single decision for common objection ground
 (2) If:
 (a) a person makes a taxation objection at a particular time, on a particular ground, against a taxation decision to which this section applies; and
 (b) at that time, the person also objects, or could also object, on that ground, against another taxation decision to which this section applies;
then, for the purposes of this Part, those taxation decisions are taken to be one taxation decision.

Limited objection rights because of earlier objection
 (3) A person cannot object under this Part against a taxation decision to which this section applies on a particular ground if:
 (a) the ground was a ground for an objection the person has made against another decision to which this section applies; or
 (b) the ground could have been a ground for an objection the person has made against another decision to which this section applies.