TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)
Section 39A of the Principal Act is repealed and the following section is substituted:
``39A Interpretation
In this Part, unless the contrary intention appears -
'objector'
, in relation to an assessment, refund decision or reviewable decision, means a person who has duly lodged, or is to be treated as having duly lodged, under section 35 or 40, an objection to that assessment, refund decision or reviewable decision;
'refund decision'
means a decision made on or after 1 July 1986 in respect of an application
-
(a) for action to be taken under section 26; or
(b) under the Sales Tax Regulations for the refund or payment of an amount of money to prevent double taxation or for the purpose of effectuating an exemption from sales tax;
'reviewable decision'
means a decision made under sub-section 11(3b), (8A) or (11), 15A(1) or (5) or 16(3);
(a) a Supreme Court of a State; or
(b) the Supreme Court of the Australian Capital Territory or the Supreme Court of the Northern Territory.''.
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