Australian Capital Territory
Taxation Administration (Objection Fees) Determination 2004 (No 1)
Disallowable instrument DI2004—64
made under the
Taxation Administration Act 1999, s 139 Determination of amounts payable under tax laws

EXPLANATORY STATEMENT

This determination takes effect from 1 July 2004.

The purpose of this instrument is to revoke the current determination of objection fees under the Taxation Administration Act 1999 (“Taxation Administration Act”) and determine a new set of fees to include the Rates Act 2004.

Under section 139A of the Taxation Administration Act the Minister has authority to determine, in writing by disallowable instrument, fees for this Act.

This instrument determines an objection fee of $20 for section 71 of the Rates Act 2004 in relation to a valuation used as the basis for an assessment.

It also determines the objection fee of $50 for section 100 (1) of the Taxation Administration Act in relation to an assessment or a decision.

Authorised by the Treasurer