Treasury Laws Amendment (2022 Measures No. 2) Act 2022 (84 of 2022)

Schedule 4   Increased Tribunal powers for small business tax decisions

Taxation Administration Act 1953

2   At the end of section 14ZZB

Add:

(3) However, despite subsection (1), section 41 of the AAT Act applies in relation to a reviewable objection decision that relates to a small business taxation assessment decision, subject to the modifications set out in section 14ZZH.