Taxation Administration Act 1953
PART IVC
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TAXATION OBJECTIONS, REVIEWS AND APPEALS
Division 4
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ART review of objection decisions and extension of time refusal decisions
SECTION 14ZZC
WHEN AND HOW TO APPLY TO THE ART
14ZZC(1)
Despite section 18 (when to apply - general rule) of the ART Act, an application to the ART for review of a reviewable objection decision must be made within 60 days after the person making the application is served with notice of the decision.
14ZZC(2)
Despite subsection 34(1) of the ART Act, an application to the ART for a review of a decision must be in writing.
14ZZC(3)
An application to the ART for a review of a decision must set out a statement of the reasons for the application.
14ZZC(4)
Subsection (3) of this section applies in addition to subsection 34(2) of the ART Act.
14ZZC(5)
A failure to comply with subsection (3) does not affect the validity of the application.
View history note
Hide history noteDespite section 18 (when to apply - general rule) of the ART Act, an application to the ART for review of a reviewable objection decision must be made within 60 days after the person making the application is served with notice of the decision.
Note:
A person may, under section 19 of the ART Act, apply to the ART to extend the period.
14ZZC(2)
Despite subsection 34(1) of the ART Act, an application to the ART for a review of a decision must be in writing.
14ZZC(3)
An application to the ART for a review of a decision must set out a statement of the reasons for the application.
14ZZC(4)
Subsection (3) of this section applies in addition to subsection 34(2) of the ART Act.
Note:
Subsection 34(2) of the ART Act requires applications to include the information specified for the application in practice directions made by the President of the ART.
14ZZC(5)
A failure to comply with subsection (3) does not affect the validity of the application.
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