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Provision Regarding The Income Tax Assessment Act 1936

5236Downloads1 I Published: 26 Dec ,2018


Income Tax Assessment Act, 1936 includes provision regarding the tax assessment and applications. It furnishes information regarding the manner in which individuals can lodge objection about their dissatisfaction aspect. Present report is based on the case scenario of Henry who claimed for the trading loss of $5000. However, the commissioner disallowed deduction which was demanded by Henry. In this context, present report will discuss the action which Henry can undertake in relation to the amended assessment. Further, it will also develop an understanding about the time frame within which objections can be lodged.

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1 & 2. Advising actions which Henry may take in relation to objecting to the amended assessment within time frame

Mr. Henry Jorz
987, Widget street (Karratha)
Date: 17th September 2016
Dear Mr. Henry
By making evaluation of your situation, I have found that you can take action by undertaking the section of 175 A. In accordance with this section of Income Tax Assessment Act (1936), a taxpayer who is not satisfied with the assessment can object in against to such aspect. For this purpose, you can object according to the rules and manner which are mentioned in Part IV C of the Taxation Administration Act 1953. Thus, by following the rules of both, laws and legislation, you can claim for the trading loss of $5000 which was disallowed in accordance with the desk audit. By making in-depth evaluation of the case situation, I have found that the commissioner had issued tax assessment before the period of six months. In this, deductions were provided on the basis of previous assessment. On 11th October 2015, first assessment was made on which deductions are calculated. According to laws and legislations, if taxpayer is not satisfied with the assessment which is made by the commissioner then he has the right to challenge in against to the same.
Income tax Act also implies that taxpayer has the right to make objection to the deduction which he wants from taxable income. However, objection can be made by the individual only when his income lies in the category of taxable income (Jenny, Stout and Smith). Case situation reflects that your last three years income come in the category of taxable income. In meeting, you told that deductions which are made by the commissioner were not satisfactory. In this, if commissioner disallowed the deduction then according to the under section 8-1, objection can be made as a simple document. Thus, you can object on the ground of loss by stating the amount trading loss of $5000. By referring the section of 118-110(1), it can be said that you have the authority to lodge in against to the decision aspect of commissioner. Moreover, on the basis of such act, you are an individual who can make claim for any type of capital loss suffered. It is also reported to you that objection must be in approved format on the basis of section of 14ZU of Taxation Administration Act 1953.
Besides this, if taxpayer is not satisfied with the assessment then he is required to lodge in the respective year. However, when objection is lodged by the taxpayer then he must ensure that all the details furnished are truly disclosed. Thus, you need to ensure that the information is fairly communicated and taxable income which is calculated is free from omissions and errors. Hence, by taking into consideration all such aspects, you can lodge in against to the deductions which was disallowed by the commissioner. In this regard, section 388-50(1) of schedule 1 states that objection form must be signed by the commissioner in writing. In addition to this, declaration aspect of the form must also be signed by the taxpayer or agent. Further, according to the section of 388-60, taxpayer is required to declare that he has assigned an agent to present the signed form in front of commissioner. Agent is also obliged to ensure that complete information which is presented by him on the behalf of taxpayers is true. Further, by referring the case of Commissioner of taxation v La Rosa (2003) it has been assessed that commissioner dismissed the appeal of deduction. In this case, commissioner disallowed deduction in relation to the money stolen. Moreover, in Taxation Administration Act there are no rules in relation to the deduction regarding money which is stolen.
Along with this, you can get the desired level of outcome only when objection is lodged within suitable time frame. Section 14ZX entails that commissioner has the power to extend time period when taxpayer lodges an objection after the predetermined time period. However, in the present scenario, objection date cannot be extended before the expiry of due date. Further, if commissioner refuses the request of taxpayer in relation to extend the time period of objection then individuals have the right to go to Administrative Appeals Tribunal (Robin, Barkoczy and Murphy). In this, taxpayer can demand for the extension time in relation to the lodging of an objection which is refused by the commissioner. Usually, on the grounds of clear and detailed explanation, extension can be provided by commissioner to the taxpayer. Hence, by referring all above case situations, it can be said that you are eligible and can lodge objection in against to the deduction disallowed by the commissioner. Moreover, loss is one of the main factors which has high level of impact on the taxable income of firm. Taxpayer gets high level of deduction when profit level of the firm is reduced. In this, loss of $5000 which is suffered by you allowed to get deductions in the taxable income aspects. Thus, by applying for an objection within time frame, you can get benefits to a large extent.
Sam Doe
Legal tax advisor

3. Preparing an objection form

Section A: Authorization

1. Do you have written authorization to act on the behalf of your client for this objection?
No () If you do not have written authorization, we cannot consider this objection.
Yes () If you are representing a new client and you have not informed us of your appointment, please include the letter of authorization with this application.

Section B: Client details

2.Provide the full name of your client
3. Tax File number
4. If you have engaged with the ATO on this matter previously, provide your reference number

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Section C: Contact details

5. Who is the contact person for this objection?


  1. Mr ()
  2. Mrs ()
  3. Miss ()
  4. Ms ()
  5. Other ()

Ans: Mr

6. Who is the legal representative? ( if applicable )
Legal tax advisor

7. Address for the objection decision and related correspondence
Section D: Objection details

8. What topic(s) does your objection relate to?
Topic of objection is highly related to Income tax.

9. What is the decision you are objecting to?

In against to the decision of commissioner, Henry decided to take action with regard to the deduction of $5000 which was disallowed by the commissioner. According to the private ruling of Income tax Assessment Act 1936, taxpayer has right to lodge an objection in against to the commissioner decisions if he was not satisfied. Objecting assessment is related to the year of 2014 and 2015. The original assessment was received on 11th October 2015. On the other hand, amended assessment was done on 15th April 2016.

10. Is this objection within the time limit?
Yes, objection is made within specific time limit.

11. What are the reasons for objection?
The reason behind objection is deduction regarding loss which was disallowed by the commissioner. Moreover, the given case situation entails that loss of $ 5000 is suffered by Henry. In this, Henry was not satisfied with the deductions disallowed by the commissioner. According to the general deduction provisions of section 8-1 when loss is suffered by the individual while gaining or producing the assessable income. Further, loss occurred is not a domestic in nature. It is incurred or suffered by Henry while performing the business activities and functions. Thus, all these aspects clearly shows that Henry has right to make objection in against to the decision taken by the commissioner. Besides this, according to the Income Tax Assessment Act 1935, Henry has enough time period for lodging an objection. Along with this, Henry also has right to take action in against to the decision of commissioner if he is not satisfied with the same.

Given case situation describes that Henry was not satisfied with the decisions taken by the commissioner in relation to the dis-allowance of the deduction. In accordance with the section of 118-110(1) of the Income Tax Assessment Act taxpayer has right to lodge an objection if commissioner decision was not satisfactory. In this regard, by taking into consideration the section 388-50(1) of schedule 1 Henry can lodge an application of objection in the best possible manner. In this section, form, manner and all the formalities are mentioned which an individual needs to fulfil while lodging the application of an objection. Besides this, section of 14ZU states that application of an objection must be in the format which is approved or provided by Income tax administration Act. Hence, according to the laws and legislation Henry has right to make objection within the suitable time frame. Thus, now Henry has enough time period in relation to lodging an objection on the basis of the period when assessment was made.


From the above report, it has been concluded that by following various sections of Income Tax Assessment Act (1936), Henry can take actions in against to the deductions which were disallowed by the commissioner. Further, it can be inferred that Henry can object before the due date of tax payment. If taxpayer fails to lodge the objection before expiry time period such as 60 days then he can request for the extension of time period. It can also be revealed from the report that Henry can lodge objection in Administration Appeals Tribunal if commissioner refuses the request for extension of time period.


  • Job, Jenny, Andrew Stout, and Rachael Smith. "Culture Change in Three Taxation Administrations: From Command‐and‐Control to Responsive Regulation."
  • Woellner, Robin, Stephen Barkoczy and Shirley Murphy.Australian Taxation Law Select: legislation and commentary. CCH Australia, 2011.
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