Australian Capital Territory Current Acts

DUTIES ACT 1999 - SECT 252

Objection may be made by a taxpayer under the Taxation Administration Act

, division 10.1 to a decision of the commissioner—

        (a)     under section 23 assessing duty on the basis of a valuation of dutiable property made under the section; or

        (b)     under section 24 (2) refusing to exempt a transaction from aggregation under that section; or

        (c)     under section 25 refusing to disregard the value of goods involved in a dutiable transaction in determining the dutiable value of dutiable property involved in that transaction; or

        (d)     under section 82 (5) refusing to determine that a beneficiary of a discretionary trust is not taken to own or to be otherwise entitled to the property the subject of the trust; or

        (e)     under section 82 (5) refusing to determine that property that is the subject of a discretionary trust is not taken to be the subject of another discretionary trust; or

        (f)     under section 90A (4) including an interest of an associated person as another acquisition under section 90A (2) (b) in working out the dutiable amount; or

        (g)     under section 92 (5) refusing to determine that a person's entitlement to participate in a distribution of the property of a landholder is to be evaluated otherwise than in accordance with whichever of section 92 (2) or (3) results in a greater entitlement; or

        (h)     under section 115H (3) refusing to exempt a chapter 3 transaction from duty, other than a determination by the commissioner under section 115HA (7), definition of "applicable period", paragraph (b); or

              (i)     under section 115J (2) refusing to grant an exemption from duty; or

        (j)     under section 115K imposing a condition on an exemption; or

        (k)     under section 115L revoking an exemption; or

        (l)     under section 230 (1) refusing to treat a transfer or agreement for the sale or transfer of land, a lease of land, or a transfer or assignment of a lease or permit in respect of land, used for primary production together with any other property that is an integral part of a business of primary production as exempt from duty; or

        (m)     under section 232A (2) imposing a condition on an approval made under section 232A (1); or

        (n)     under section 232G (1) (a) that a transaction is not consequent on the dissolution, annulment or irretrievable breakdown of a marriage; or

        (o)     under section 232H (1) (a) that a transaction is not consequent on the end of a de facto relationship; or

        (p)     under section 232I (1) (c) that a transaction is not consequent on the end of a domestic relationship.