Taxation Administration Act 1953

Pt IVC inserted by No 216 of 1991.

Div 4 heading amended by No 38 of 2024, s 3 and Sch 1 item 74, by substituting " ART " for " AAT " , effective 14 October 2024.

S 14ZZE substituted by No 38 of 2024, s 3 and Sch 1 item 50, effective 14 October 2024. S 14ZZE formerly read:

SECTION 14ZZE HEARINGS BEFORE TRIBUNAL TO BE HELD IN PRIVATE IF APPLICANT SO REQUESTS  
14ZZE
Despite section 35 of the AAT Act, the hearing of a proceeding before the Tribunal for:
(a) a review of a reviewable objection decision; or
(b) a review of an extension of time refusal decision; or
(c) an AAT extension application;

is to be in private if the party who made the application requests that it be in private.

S 14ZZE substituted by No 60 of 2015, s 3 and Sch 8 item 48, effective 1 July 2015. S 14ZZE formerly read:

SECTION 14ZZE HEARINGS BEFORE TRIBUNAL OTHER THAN SMALL TAXATION CLAIMS TRIBUNAL TO BE HELD IN PRIVATE IF APPLICANT SO REQUESTS  
14ZZE
Despite section 35 of the AAT Act, the hearing of a proceeding before the Tribunal, other than the Small Taxation Claims Tribunal, for:

(a) a review of a reviewable objection decision; or

(b) a review of an extension of time refusal decision; or

(c) an AAT extension application;

is to be in private if the party who made the application requests that it be in private.

S 14ZZE substituted by No 34 of 1997.

Former s 14ZZE inserted by No 216 of 1991.