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.]
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 section 41 of the AAT Act (as modified by section 14ZZH of this Act) in relation to the decision.
[
CCH Note:
S 14ZZM 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 14ZZM will read:
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.
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.
Note:
]
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