Taxation Administration Act 1953

PART IVC - TAXATION OBJECTIONS, REVIEWS AND APPEALS  

Division 2 - Interpretive provisions  

SECTION 14ZQ   14ZQ   GENERAL INTERPRETATION PROVISIONS  


In this Part:

AAT
means the Administrative Appeals Tribunal;

AAT Act
means the Administrative Appeals Tribunal Act 1975 ;

AAT extension application
means an application under subsection 29(7) of the AAT Act that relates to a review of a reviewable objection decision or an extension of time refusal decision;

appealable objection decision
(Repealed by No 88 of 2009)

delayed administration (beneficiary) objection
means a taxation objection made under:


(a) (Repealed by No 44 of 2000)


(b) subsection 220(3) of the Income Tax Assessment Act 1936 (including that subsection as applied by any other Act); or


(c) (Repealed by No 101 of 2006 )


(d) (Repealed by No 44 of 2000)


(e) - (ea) (Repealed by No 101 of 2006 )


(eb) (Repealed by No 44 of 2000)


(f) (Repealed by No 101 of 2006 )


(g) subsection 260-145(5) in Schedule 1 (because of paragraph (a) of that subsection).

delayed administration (trustee) objection
means a taxation objection made under:


(a) subsection 220(7) of the Income Tax Assessment Act 1936 (including that subsection as applied by any other Act); or


(b) subsection 260-145(5) in Schedule 1 (because of paragraph (b) of that subsection).


(c) (Repealed by No 143 of 2007 )


(d) (Repealed by No 44 of 2000)


(e) - (ea) (Repealed by No 143 of 2007 )


(eb) (Repealed by No 44 of 2000)


(f) (Repealed by No 143 of 2007 )

extension of time refusal decision
means a decision of the Commissioner under subsection 14ZX(1) to refuse a request by a person;

Family Court
(Repealed by No 13 of 2021)

Family Court Judge
(Repealed by No 13 of 2021)

Federal Court
means the Federal Court of Australia;

franking assessment
(Repealed by No 21 of 2015)

ineligible income tax remission decision
(Repealed by No 41 of 2011)

ineligible sales tax remission decision
(Repealed by No 101 of 2006 )

objection decision
(Repealed by No 39 of 2012)

private ruling
(Repealed by No 74 of 2010 )

registration-type sales tax decision
(Repealed by No 101 of 2006 )

reviewable objection decision
means an objection decision that is not an ineligible income tax remission decision.

Sales Tax Assessment Act
(Repealed by No 101 of 2006 )

starting base assessment
(Repealed by No 15 of 2017)

taxation decision
means the assessment, determination, notice or decision against which a taxation objection may be, or has been, made;

taxation objection
has the meaning given by section 14ZL .


 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.