Fuel Tax (Consequential and Transitional Provisions) Act 2006 (73 of 2006)

Schedule 5   Administrative provisions

Part 2   Amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005

Taxation Administration Act 1953

60   Transitional - subsection 111-50(2) in Schedule 1 to the Taxation Administration Act 1953

If:

(a) an application has been made for the review of a decision that was a reviewable wine tax decision within the meaning of subsection 111-50(2) in Schedule 1 to the Taxation Administration Act 1953 as in force immediately before the commencement of this item; and

(b) the review has not been completed before the commencement of this item;

the review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under subsection 111-50(2) in Schedule 1 to the Taxation Administration Act 1953 as amended by this Part.