Which objection rule below is correct ?

a. A taxpayer dissatisfied with an assessment may oppose it by lodging an objection against it. s 175A(1) ITAA36

b. To be valid and effective, an objection MUST according to s 14ZU ITAA53, be in writing, in the approved form (letter of objection), and be lodged with the Commissioner within the appropriate time limits (s 14ZW ITAA53); and state fully and in detail the grounds on which the taxpayer relies in disputing the assessment.

C. The Commissioner is bound to consider the taxpayers objection and to serve the taxpayer with written notice of the decision to disallow it, or to allow it wholly or in part (s 14YZ TAA53).

d. An objection to an amended assessment must be lodged 2 years after service of notice of assessment in the case of a simple taxpayer, or otherwise 4 years in the case of a complex taxpayer.

e. The objection must be lodged within the prescribed time limits s 14ZW TAA 1853