TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)
Each of the following provisions, that is to say:
(a) sub-section 74(5) of the Australian Capital Territory Taxation (Administration) Act 1969 ;
(b) sub-section 22(4) of the Bank Account Debits Tax Administration Act 1982 ;
(c) sub-section 24(1AA) of the Estate Duty Assessment Act 1914 ;
(d) sub-section 31(4) of the Gift Duty Assessment Act 1941 ;
(e) sub-section 185(2) of the Income Tax Assessment Act 1936 ;
(f) the last-mentioned sub-section in its application for the purposes of any other Act of which the Commissioner has the general administration;
(g) sub-section 40(8) of the Sales Tax Assessment Act (No. 1) 1930 ;
(h) the last-mentioned sub-section in its application to any other Act providing for the assessment of sales tax, as in force on 1 July 1986, does not apply in relation to an amended assessment notice of which was served before that day.
219(2)
The provisions of the Acts mentioned in sub-section (1), as in force before 1 July 1986, being provisions that, but for this Act, would have had effect to restrict a right of a person to object to an amended assessment, continue to have effect in relation to amended assessments under those Acts, other than amended assessments to which sub-section (1) applies.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.