Tax Laws Amendment (2006 Measures No. 2) Act 2006 (58 of 2006)

Schedule 7   Technical corrections and improvements

Part 1   Amendments commencing on Royal Assent

Taxation Administration Act 1953

132   After subsection 14ZW(1BA)

Insert:

(1BB) If:

(a) the taxation objection is against an assessment by the Commissioner of the amount of an administrative penalty under Division 284; and

(b) that penalty relates to an assessment of the person; and

(c) the person has longer than 60 days to lodge a taxation objection against the assessment referred to in paragraph (b);

the person must lodge the taxation objection within that longer period.