Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012 (75 of 2012)

Schedule 4   Refund of excess concessional contributions

Part 2   Other amendments

Taxation Administration Act 1953

13   After paragraph 14ZW(1)(aab)

Insert:

(aac) if the taxation objection is made under section 292-469 of the Income Tax Assessment Act 1997:

(i) in relation to a determination - 60 days after the Commissioner issues the determination or, if that determination is varied, 60 days after the varied determination is issued; or

(ii) in relation to a decision to revoke a determination - 60 days after the making of the decision to revoke the determination; or

(iii) in relation to a decision not to vary or revoke a determination - 60 days after the making of the decision not to vary or revoke the determination; or