Income Tax (Transitional Provisions) Act 1997

Pt 2-20 inserted by No 80 of 2006 , s 3 and Sch 6 item 8, effective 30 June 2006.

Div 67 repealed by No 8 of 2019, s 3 and Sch 8 item 47, effective 1 April 2019.

Div 67 inserted by No 88 of 2013, s 3 and Sch 5 item 10, effective 29 June 2013.

Subdiv 67-L repealed by No 8 of 2019, s 3 and Sch 8 item 47, effective 1 April 2019.

Subdiv 67-L inserted by No 88 of 2013, s 3 and Sch 5 item 10, effective 29 June 2013.

S 67-135 repealed by No 8 of 2019, s 3 and Sch 8 item 47, effective 1 April 2019. S 67-135 formerly read:

SECTION 67-135 Review of notices  
67-135(1)
You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953 , against a notice given to you under this Subdivision if you are dissatisfied with the notice.

67-135(2)
Section 14ZV of the Taxation Administration Act 1953 applies to an amended notice in the same way as it applies to an amended determination.

67-135(3)
Despite subsection 14ZW(1) of that Act (and without limiting subsections 14ZW(2) and (3)), you must lodge the objection with the Commissioner before the end of:

(a) if the Commissioner gives you a notice of assessment for the income year - the period within which you may object against the assessment; or

(b) if the Commissioner does not give you a notice of assessment - the period within which you may have objected against an assessment under subsection 14ZW(1) if the Commissioner had given you notice of the assessment on the day the Commissioner gave you the notice under this Subdivision.

S 67-135 inserted by No 88 of 2013, s 3 and Sch 5 item 10, effective 29 June 2013.