Tax Laws Amendment (2005 Measures No. 4) Act 2005 (160 of 2005)

Schedule 4   Wine equalisation tax

Part 2   Consequential amendments

Taxation Administration Act 1953

27   Transitional provision

If:

(a) an application has been made for the review of a decision that was a reviewable wine tax decision within the meaning of subsection 62(2A) of the Taxation Administration Act 1953 as in force immediately before the repeal of that subsection; and

(b) that review has not been completed before the day of that repeal;

that review may continue to be dealt with, on and after that day, as if it had been sought under subsection 62(2A) of the Taxation Administration Act 1953 as amended by item 26 of this Schedule.