Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 313 - First home super saver scheme  

Subdivision 313-F - Review of decisions  

Operative provisions

SECTION 313-85   Review rights for decisions made under this Division  

313-85(1)    
If:

(a) you requested the Commissioner to allow a longer period under:

(i) subsection 313-35(2) (for entering into a contract to purchase or construct a * residential premises); or

(ii) subsection 313-40(2) or 313-50(3) (for notifying the Commissioner of matters); and

(b) you are dissatisfied with:

(i) a decision under that subsection allowing a longer period; or

(ii) a decision the Commissioner makes not to allow a longer period;

you may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953 .

313-85(2)    
To avoid doubt, for the purposes of paragraph (e) of Schedule 1 to the Administrative Decisions (Judicial Review) Act 1977 , the making of a decision under a subsection mentioned in paragraph (1)(a) of this section is a decision forming part of the process of making an assessment of tax, and making a calculation of charge, under this Act.