Taxation Administration Act 1953
PART IVC
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TAXATION OBJECTIONS, REVIEWS AND APPEALS
Section 30 of the AAT Act applies in relation to a reviewable objection decision or an extension of time refusal decision as if subsection (1A) of that section were omitted and the following subsection were substituted:
Division 4
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AAT review of objection decisions and extension of time refusal decisions
SECTION 14ZZD
14ZZD
MODIFICATION OF SECTION 30 OF THE AAT ACT
Section 30 of the AAT Act applies in relation to a reviewable objection decision or an extension of time refusal decision as if subsection (1A) of that section were omitted and the following subsection were substituted:
" (1A)
If an application has been made by a person to the Tribunal for the review of a reviewable objection decision or an extension of time refusal decision:
(a) any other person whose interests are affected by the decision may apply, in writing, to the Tribunal to be made a party to the proceeding; and
(b) the Tribunal may, in its discretion, by order, if it is satisfied that the person making the application consents to the order, make that person a party to the proceeding. " .
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