Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 (161 of 2005)

Schedule 2   ATO advice

Part 2   Consequential amendments

Taxation Administration Act 1953

20   After paragraph 14ZW(1)(b)

Insert:

(ba) if the taxation objection is an objection under subsection 359-50(3) in Schedule 1 against the Commissioner's failure to make a private ruling - 60 days after the end of the period of 30 days referred to in that subsection; or