AUSTRALIAN CAPITAL TERRITORY
TAXATION ADMINISTRATION ACT 1999
DETERMINATION OF FEES
INSTRUMENT NO. 175 OF 1999
EXPLANATORY STATEMENT
The Taxation Administration Act 1999 (the Act) deals with the administration of various
tax laws relating to the imposition and collection of certain taxes, duties and fees.
Division 1 of Part X of the Act deals with objections by taxpayers. In particular, section
100 gives the taxpayer the right to lodge a written objection to certain assessments or
decisions. Section 100 of the Act was recently amended to include subsection 100(2) so
that a fee must accompany each objection.
This determination under section 139A of the Act, for the purposes of subsection 100(2),
sets the fee to accompany an objection to an assessment or an objection to a decision, at
$50 and applies on and from 1 July 1999.
Authorised by the Treasurer