PART IVC
-
TAXATION OBJECTIONS, REVIEWS AND APPEALS
History
Pt IVC inserted by No 216 of 1991.
Division 4
-
AAT review of objection decisions and extension of time refusal decisions
SECTION 14ZZB
SECTIONS 27, 28, 41 AND 44A OF THE AAT ACT NOT TO APPLY TO CERTAIN DECISIONS
14ZZB(1)
Sections
27
and
41
of the AAT Act do not apply in relation to:
(a)
a reviewable objection decision; or
(b)
an extension of time refusal decision.
History
S 14ZZB(1) amended by
No 101 of 2006
, s 3 and Sch 5 item 153, by omitting
"
(other than a reviewable objection decision that relates to a registration-type sales tax decision)
"
after
"
reviewable objection decision
"
in para (a), effective 14 September 2006. For application and savings provisions see the
CCH Australian Income Tax Legislation archive
.
14ZZB(2)
Sections
28
and
44A
of the AAT Act do not apply in relation to a reviewable objection decision.
History
S 14ZZB(2) amended by
No 101 of 2006
, s 3 and Sch 5 item 154, by omitting
"
(other than a reviewable objection decision that relates to a registration-type sales tax decision)
"
after
"
reviewable objection decision
"
, effective 14 September 2006. For application and savings provisions see the
CCH Australian Income Tax Legislation archive
.
S 14ZZB inserted by No 216 of 1991.
14ZZB(3)
However, despite subsection
(1)
, section
41
of the AAT Act applies in relation to a reviewable objection decision that relates to a small business taxation assessment decision, subject to the modifications set out in section
14ZZH
.
History
S 14ZZB(3) inserted by No 84 of 2022, s 3 and Sch 4 item 2, applicable in relation to applications for review made on or after 13 December 2022.