Taxation Laws Amendment Act (No. 3) 1992 (98 of 1992)
Part 4 AMENDMENT OF THE OCCUPATIONAL SUPERANNUATION STANDARDS ACT 1987
90 Review of certain decisions
Section 16 of the Principal Act is amended by inserting after subsection (1A) the following subsection:
"(1B) A request under subsection (1A) in relation to the decision to make or amend a determination to which subsection 15Q(3) applies must be made within one year after the end of the financial year in which the payment to which the determination relates was made or within such further period as the Commissioner allows.".
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