Objection, review and appeal: Taxpayer can lodge written objection and must give evidence to prove. FCT is required to make a decision about the objection (wholly or in part). If taxpayer isn't happy he can ask AAT to review (government supported) and/or Federal Court. The taxpayer and/or FCT can appeal to the High Court. If case involved a high amount of tax or is very relevant the High Court will take the case and their decision is final.
Part IVC of TAA contains two categories of decisions: appeasable objection decision (Federal Court) and reviewable objection decision (only AAT can review)

	Created by Nafisa Zahra over 10 years ago

University Tax Law Note on BUSN3014 Week 1, created by Nafisa Zahra on 22/02/2014.