Document purpose
Section 86 of the Taxation Administration Act 1996 (Tax Act) enables a taxpayer who is dissatisfied with their assessed liability for a specific assessment period to lodge a written objection. In respect of passenger service levy assessments, Schedule 3, part 3 of the Point to Point Transport (Taxis and Hire Vehicles) Regulation 2017 (the Regulation) sets out the legislative requirements for objections to levy liability in conjunction with provisions in Part 10 of the Tax Act.
This procedure sets out how a taxpayer’s objection to an assessment of levy liability is to be considered.