TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART XXXI - TRANSITIONAL AND REPEALS  

SECTION 220  

220   PERIOD FOR REQUESTING REFERENCE  
Each of the following provisions, that is to say:

(a) section 25 of the Estate Duty Assessment Act 1914 ;

(b) section 32 of the Gift Duty Assessment Act 1941 ;

(c) section 40 of the Pay-roll Tax Assessment Act 1941 ;

(d) section 41 of the Sales Tax Assessment Act (No. 1) 1930 ;

(e) the last-mentioned section as it so relates in its application for the purposes of any other Act providing for the asssessment of sales tax, as in force on 1 July 1986, does not apply in relation to a decision on an objection if the period within which, apart from the amendments made by this Act, a request of the kind mentioned in that provision could have been lodged with the Commissioner had ended before that day.