Australian Capital Territory
Taxation Administration (Objection Fees) Determination 2014 (No 1)
Disallowable Instrument DI2014-177
made under the  
Taxation Administration Act 1999, section 139A (Determination of Fees)

1	Name of instrument
This instrument is the Taxation Administration (Objection Fees) Determination 2014 (No 1).
2	Commencement 
This instrument commences on 1 July 2014. 
3	Determination of fee
	I determine that, for the purposes of section 100 (2) of the Taxation Administration Act 1999 (the Taxation Administration Act) the fee that accompanies:
a)	an objection under section 100 (1) of the Taxation Administration Act (other than an objection mentioned in paragraph b) below) is $67; and
b)	an objection under section 100 (1) of the Taxation Administration Act to which section 71 (Objections relating to valuations – general) of the Rates Act 2004 applies, is $21.
4	Payment of fee
The determined fee is payable on the lodgment of a written objection made to the Commissioner for ACT Revenue.
5	Waiver of all or part of the fee
In accordance with section 56 (5) (g) of the Legislation Act 2001 the Commissioner for ACT Revenue may waive all, or part of the determined fee, if an officer delegated under section 104 of the Taxation Administration Act deems it unreasonable or impractical for part, or the whole, of an objection fee to be recovered.
6	Revocation
This instrument revokes DI2006-103.

7	Transitional Provisions
DI2006-103 continues to apply for the period 1 July 2006 to 30 June 2014 inclusive.

Katy Gallagher MLA
Acting Treasurer
 25 June 2014