Income Tax Regulations 1936 (Repealed)

Pt 5A repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 4, effective 1 July 2007.

Pt 5A inserted by SR No 461 of 1994.

Div 3 repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 4, effective 1 July 2007.

Div 3 heading substituted by SR No 80 of 1999.

Reg 53FA repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 4, effective 1 July 2007. Reg 53FA formerly read:

REGULATION 53FA REVIEW OF DECISIONS  
53FA(1)
This regulation applies to a decision of the Commissioner under any of the following provisions:

(a) subparagraph 47(3)(c)(ii) ;

(b) regulation 51 ;

(c) regulation 53E .

53FA(2)
A person who is dissatisfied with a decision made in relation to the person may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953 .

53FA(3)
During the 12 months from the commencement of this subregulation, the reference in subregulation (1) to subparagraph 47(3)(c)(ii) , regulation 51 and regulation 53E includes a reference to that subparagraph and those regulations as in force from 1 July 1994 until the commencement of this subregulation.

Reg 53FA inserted by SR No 80 of 1999.