Taxation Administration Act 1953

PART IVC - TAXATION OBJECTIONS, REVIEWS AND APPEALS  

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History

Pt IVC inserted by No 216 of 1991.

Division 4 - AAT review of objection decisions and extension of time refusal decisions  

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SECTION 14ZZB   SECTIONS 27, 28, 41 AND 44A OF THE AAT ACT NOT TO APPLY TO CERTAIN DECISIONS  

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14ZZB(1)    
Sections 27 and 41 of the AAT Act do not apply in relation to:

(a)    

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a reviewable objection decision; or

(b)    an extension of time refusal decision.

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S 14ZZB(1) amended by No 101 of 2006 , s 3 and Sch 5 item 153, by omitting " (other than a reviewable objection decision that relates to a registration-type sales tax decision) " after " reviewable objection decision " in para (a), effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

14ZZB(2)    
Sections 28 and 44A of the AAT Act do not apply in relation to a reviewable objection decision.

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History

S 14ZZB(2) amended by No 101 of 2006 , s 3 and Sch 5 item 154, by omitting " (other than a reviewable objection decision that relates to a registration-type sales tax decision) " after " reviewable objection decision " , effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

S 14ZZB inserted by No 216 of 1991.

14ZZB(3)    

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However, despite subsection (1) , section 41 of the AAT Act applies in relation to a reviewable objection decision that relates to a small business taxation assessment decision, subject to the modifications set out in section 14ZZH .

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History

S 14ZZB(3) inserted by No 84 of 2022, s 3 and Sch 4 item 2, applicable in relation to applications for review made on or after 13 December 2022.

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