Taxpayer’s application to amend grounds of objection
The taxpayer has no general right to alter grounds of objection, however the Commonwealth Administrative Appeals Tribunal and the Federal Court of Australia are empowered to order an amendment of the grounds of the objection.- s 14ZZO(a).
Review of Disallowed Objection against Assessment
A taxpayer whose objection has been refused has the right to have the matter reviewed.
The taxpayer may seek assistance from the Commonwealth Ombudsman. The Taxation Ombudsman is empowered to investigate administrative problems with the Australian Taxation Office.