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(1) A “tax decision” is a decision made by the Commissioner-General under a tax law, including an assessment or omission, but does not include

(a) a practice note, class ruling, or private ruling;

(b) a decision or omission to issue, refuse or revoke a practice note, class ruling or private ruling;

(c) a decision or omission that affects a person only as a tax officer or employee or agent of the Authority;

(d) a decision or omission of the Commissioner-General, including an objection decision under section 43; or

(e) a decision to compound an offence under a tax law.

(2) A tax decision is made

(a) in the case of an assessment made by the Commissioner- General, when the notice of assessment is served on the taxpayer; and

(b) in the case of any other tax decision, when the Commissioner-General serves the affected person with written notice of the decision.

(3) In the absence of the notice referred to in subsection (2)(b), a person may elect to treat the Commissioner-General as having made an unfavourable tax decision, if

(a) the tax law specifies a time by which the Commissioner-General is to make a decision and that time expires; or

(b) a time frame is not specified in the tax law and ninety days have elapsed after the affected person files a request for the Commissioner-General to make the decision.

 (4) The following are conclusive evidence that a tax decision has been made and is correct:

(a) in the case of a self-assessment, the tax return that resulted in the assessment or a document under the hand of the Commissioner-General purporting to be a copy of the tax return;

(b) in the case of other assessments, the notice of assessment or a document under the hand of the Commissioner-General purporting to be a copy of the notice; and

(c) in the case of any other tax decision, written notice of the decision under the hand of the Commissioner-General or a document under the hand of the Commissioner-General purporting to be a copy of the decision.

(5) For the purpose of this section, a reference to the Commissioner-General making a decision includes the Commissioner-General exercising a discretion, making a judgement, giving a direction, expressing an opinion, granting an approval or consent, or being satisfied in respect of a matter.