Pay-Roll Tax Assessment Act 1941 (REPEALED)

Part VI - Objections and appeals  

SECTION 40D (Repealed by 101 of 2006)   Reference to Tribunal  

(1)    
Where an employer duly lodges, or is to be treated as having duly lodged, a request under section 40 in relation to a decision on an objection, the Commissioner shall comply with the request.

(2)    
The referral of a decision on an objection to the Tribunal shall, for the purposes of the Administrative Appeals Tribunal Act 1975 , be deemed to constitute the making by the employer of an application to the Tribunal for review of the decision.




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