1. Adrian's taxable income (from wages and investments) is $100,000 in 2021/22. He retired from employment in December 2021 and received a gratuity (an employment termination payment) of $50,000. The payment is not an excluded payment so that the lesser of the ETP cap and whole-of-income cap applies for the purposes of determining the ETP tax offset. How much of Adrian's ETP is eligible for the ETP tax offset? Show reasons.

2. A notice of assessment for 2019-20 was served on Mary on 23 September 2020. An amended assessment disallowing a $3,200 deduction was served on 1 September 2022. Mary is dissatisfied with the decision and is going to lodge an objection. Based on the information provided in the question, when must Mary lodge objection to the amended assessment?