Taxation Administration Act 1953

PART IVC - TAXATION OBJECTIONS, REVIEWS AND APPEALS  

Division 4 - AAT review of objection decisions and extension of time refusal decisions  

SECTION 14ZZM   PENDING REVIEW NOT TO AFFECT IMPLEMENTATION OF TAXATION DECISIONS  

14ZZM(1)    
The fact that a review is pending in relation to a taxation decision does not in the meantime interfere with, or affect, the decision and any tax, additional tax or other amount may be recovered as if no review were pending.


14ZZM(2)    


However, the application of subsection (1) in relation to a small business taxation assessment decision is subject to any order made under section 41 of the AAT Act (as modified by section 14ZZH of this Act) in relation to the decision.

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