A NEW TAX SYSTEM (GOODS AND SERVICES TAX ADMINISTRATION) ACT 1999 (REPEALED)

SCHEDULE 1 - TAXATION ADMINISTRATION ACT 1953  

6   After subsection 14ZW(1)  
Insert:

(1AA)
The person must lodge the taxation objection against a decision mentioned in item 1 or 2 of the table in subsection 62(3) of this Act before the end of whichever of the following ends last:

(a) the 60 days after notice of the decision was served on the person;

(b) the 4 years after the end of the tax period, or after the importation of goods, to which the decision relates.