Document ID: chunk:federal_register_of_legislation:C2025C00180:section:14zva
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 14ZVA
Character Range: 239144–239903

14ZVA  Limited objection rights because of other objections
  If there has been a taxation objection against:
 (a) a private ruling; or
 (aa) a determination under subsection 820‑423D(2) of the Income Tax Assessment Act 1997; or
 (b) a determination under subsection 960‑555(3) of the Income Tax Assessment Act 1997; or
 (c) a determination under subsection 136‑10(1) in Schedule 1 to this Act (about excess transfer balance);
the right of objection under this Part against an assessment, or against a decision made under an indirect tax law or an excise law, relating to the matter ruled or determined is limited to a right to object on grounds that neither were, nor could have been, grounds for the taxation objection against the ruling or determination.