TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART XXXI - TRANSITIONAL AND REPEALS  

SECTION 219   AMENDED ASSESSMENTS  

219(1)    
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.




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