TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART XXXI - TRANSITIONAL AND REPEALS  

SECTION 221  

221   EXTENSIONS OF TIME FOR LODGING OBJECTIONS OR REQUESTS FOR REFERENCE  
Each of the following provisions, that is to say:


(a) sub-sections 76(1) and (2) of the Australian Capital Territory Taxation (Administration) Act 1969 ;


(b) sub-sections 24(1) and (2) of the Bank Account Debits Tax Administration Act 1982 ;


(c) sub-sections 26(1) and (2) of the Estate Duty Assessment Act 1914 ;


(d) sub-sections 33(1) and (2) of the Gift Duty Assessment Act 1941 ;


(e) sub-sections 188(1) and (2) of the Income Tax Assessment Act 1936 ;


(f) the last-mentioned sub-sections in their application for the purposes of any other Act administered by the Commissioner of Taxation;


(g) sub-sections 40A(1) and (2) of the Pay-roll Tax Assessment Act 1941 ;


(h) sub-sections 40A(1) and (2) of the Pay-roll Tax (Territories) Assessment Act 1971 ;


(j) sub-sections 42(1) and (2) of the Sales Tax Assessment Act (No. 1) 1930 ;


(k) the last-mentioned sub-sections in their application for the purposes of any other Act providing for the assessment of sales tax;


(m) sub-sections 14HA(1) and (2) of the Taxation Administration Act 1953 ;


(n) sub-sections 56B(1) and (2) of the Wool Tax (Administration) Act 1964 , as in force on 1 July 1986 does not apply in relation to an assessment, decision or determination if the period within which, apart from the amendments made by this Act, an objection or request, as the case may be, of the kind mentioned in that section could have been lodged with the Commissioner in relation to the assessment, decision or determination had ended before that day.


 

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