Taxation Administration Act 1953

PART IVC - TAXATION OBJECTIONS, REVIEWS AND APPEALS  

Division 4 - ART review of objection decisions and extension of time refusal decisions  

SECTION 14ZZA   ART ACT APPLIES SUBJECT TO THIS DIVISION  

14ZZA(1)    
The ART Act applies in relation to:

(a)    the review of reviewable objection decisions; and

(b)    the review of extension of time refusal decisions; and

(c)    ART extension applications;

subject to this Division.

14ZZA(2)    
Subsection (3) applies if the ART President refers to the guidance and appeals panel under section 128 of the ART Act a decision made by the ART to affirm, vary or set aside either of the following decisions (each of which is an original decision ):

(a)    a reviewable objection decision;

(b)    an extension of time refusal decision.

14ZZA(3)    
The ART Act, as modified by this Division (other than by the provisions mentioned in subsection (4) ), applies in relation to:

(a)    the application for review that is taken to be made under subsection 130(2) of that Act; and

(b)    the review of the decision made by the ART;

in the same way as it applies to the review of, and the application for review of, the original decision.

14ZZA(4)    
The provisions are:

(a)    subsections 14ZZB(1) to (4) ; and

(b)    section 14ZZC ; and

(c)    subsections 14ZZF(1) and (2) .