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 14ZZM
PENDING REVIEW NOT TO AFFECT IMPLEMENTATION OF TAXATION DECISIONS
14ZZM(1)
The fact that a review is pending in relation to a taxation decision does not in the meantime interfere with, or affect, the decision and any tax, additional tax or other amount may be recovered as if no review were pending.
14ZZM(2)
However, the application of subsection (1) in relation to a small business taxation assessment decision is subject to any order made under subsection 32(2) of the ART Act.
View history note
Hide history noteThe fact that a review is pending in relation to a taxation decision does not in the meantime interfere with, or affect, the decision and any tax, additional tax or other amount may be recovered as if no review were pending.
14ZZM(2)
However, the application of subsection (1) in relation to a small business taxation assessment decision is subject to any order made under subsection 32(2) of the ART Act.
Note:
An order made under subsection 32(2) of the ART Act is subject to section 14ZZH (limitation on orders staying or affecting reviewable objection decisions relating to small business taxation assessment decisions) of this Act.
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