Taxation Administration Act 1953

[ CCH Note: Div 4 heading will be amended by No 38 of 2024, s 3 and Sch 1 item 74, by substituting " ART " for " AAT " , effective at the same time as the Administrative Review Tribunal Act 2024 commences. However, the provisions do not commence at all if that Act does not commence.]

[ CCH Note: S 14ZZA will be substituted by No 38 of 2024, s 3 and Sch 1 item 50, effective at the same time as the Administrative Review Tribunal Act 2024 commences. However, the provisions do not commence at all if that Act does not commence. S 14ZZA will read:

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) .