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.]
When the decision of the Tribunal on the review of a reviewable objection decision or an extension of time refusal decision becomes final, the Commissioner must, within 60 days, take such action, including amending any assessment or determination concerned, as is necessary to give effect to the decision.
14ZZL(2)
For the purposes of subsection (1) , if no appeal is lodged against the Tribunal ' s decision within the period for lodging an appeal, the decision becomes final at the end of the period.
[
CCH Note:
S 14ZZL 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 14ZZL will read:
the decision becomes final at the end of the period.
SECTION 14ZZL IMPLEMENTATION OF ART DECISIONS
]
14ZZL(1)
When the decision of the ART on the review of a reviewable objection decision or an extension of time refusal decision becomes final, the Commissioner must, within 60 days, take such action, including amending any assessment or determination concerned, as is necessary to give effect to the decision.
14ZZL(2)
For the purposes of subsection
(1)
, if:
(a)
no appeal is lodged against the ART
'
s decision within the period for lodging an appeal; and
(b)
no application to refer a decision of the ART to the guidance and appeals panel is made within the period for making the application;
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