Taxation Laws Amendment Bill (No. 3) 1991

Taxation Laws Amendment Act (No. 3) 1991

Supplementary Explanatory Memorandum

(Circulated by the authority of the Treasurer, the Hon. J. Kerin, M.P)

Consequential amendments

Schedule 4 of the Bill contains amendments to certain Acts as a consequence of the proposed consolidation of taxation objection, review and appeal provisions in the Taxation Administration Act. One of those is an amendment to Schedule 1 of the AD(JR) Act made by paragraph (ga). This provision sought to ensure that objection decisions now made under various taxation laws would, when made under the Principal Act, get the same treatment under the AD(JR) Act as they do now. It has been pointed out that it is possible, in respect of a limited range of objection decisions, that a person may currently have a right to dual avenues of review - that is, under the relevant taxation laws and under the AD(JR) Act. The proposed amendment to paragraph (ga) will ensure the continuation of any right to dual avenues of review that may now exist in respect of objection decisions that do not relate to assessments or calculations of any tax, charge or duty. [Schedule 4, paragraph (ga) of Schedule 1 of AD(JR) Act]

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