TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)
Where -
(a) a person has paid a fee of $2.00 in connection with a request to refer a decision on an objection to a Board of Review or to forward an objection to a court;
(b) the proceeding on the reference of that decision to the Board of Review or on the reference of that objection to the court has not become final at the time of commencement of this Act; and
(c) the person is not otherwise entitled to a refund of the fee, the Commissioner shall refund the amount of the fee to the first-mentioned person.
229(2)
Sub-section (1) shall be taken to be a provision of a taxation law to which sub-section 16(1) of the Taxation Administration Act 1953 applies.
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