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15 Dec 10 Objections against income tax assessments - TR 2010/D10

On 15 December 2010, the ATO released draft Taxation Ruling TR 2010/D10 entitled "Income tax: objections against income tax assessments" for public comment by 16 February 2011.

The draft Ruling explains what constitutes a valid objection against an income tax assessment as provided for under s 175A of ITAA 1936 and Part IVC of the Taxation Administration Act 1953.

Taxation Ruling TR 96/12 (Objections against income tax assessments), which is to be replaced by TR 2010/D10, was withdrawn with effect from 15 December 2010.

 


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