Taxation Laws Amendment Act (No. 8) 2000 (156 of 2000)

Schedule 5   Administration

Taxation Administration Act 1953

5   Subsection 14ZW(1AA) (first occurring)

Repeal the subsection, substitute:

(1AAA) The person must lodge the taxation objection against a decision mentioned in item 1 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.