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 14ZZE  

14ZZE   HEARINGS BEFORE TRIBUNAL TO BE HELD IN PRIVATE IF APPLICANT SO REQUESTS  

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Despite section 35 of the AAT Act, the hearing of a proceeding before the Tribunal for:

(a) a review of a reviewable objection decision; or

(b) a review of an extension of time refusal decision; or

(c) an AAT extension application;

is to be in private if the party who made the application requests that it be in private.

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History

S 14ZZE substituted by No 60 of 2015, s 3 and Sch 8 item 48, effective 1 July 2015. S 14ZZE formerly read:

SECTION 14ZZE HEARINGS BEFORE TRIBUNAL OTHER THAN SMALL TAXATION CLAIMS TRIBUNAL TO BE HELD IN PRIVATE IF APPLICANT SO REQUESTS  
14ZZE
Despite section 35 of the AAT Act, the hearing of a proceeding before the Tribunal, other than the Small Taxation Claims Tribunal, for:

(a) a review of a reviewable objection decision; or

(b) a review of an extension of time refusal decision; or

(c) an AAT extension application;

is to be in private if the party who made the application requests that it be in private.

S 14ZZE substituted by No 34 of 1997.

Former s 14ZZE inserted by No 216 of 1991.

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