TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART XV - AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 1) 1930  

SECTION 138   REPEAL OF SECTION 39A AND SUBSTITUTION OF NEW SECTION  

138    
Section 39A of the Principal Act is repealed and the following section is substituted:

``39A   Interpretation  

In this Part, unless the contrary intention appears -

'objector'
, in relation to an assessment, refund decision or reviewable decision, means a person who has duly lodged, or is to be treated as having duly lodged, under section 35 or 40, an objection to that assessment, refund decision or reviewable decision;

'refund decision'
means a decision made on or after 1 July 1986 in respect of an application -

(a) for action to be taken under section 26; or

(b) under the Sales Tax Regulations for the refund or payment of an amount of money to prevent double taxation or for the purpose of effectuating an exemption from sales tax;

'reviewable decision'
means a decision made under sub-section 11(3b), (8A) or (11), 15A(1) or (5) or 16(3);

'Supreme Court'
means -

(a) a Supreme Court of a State; or

(b) the Supreme Court of the Australian Capital Territory or the Supreme Court of the Northern Territory.''.