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.]
Section 30 of the AAT Act applies in relation to a reviewable objection decision or an extension of time refusal decision as if subsection (1A) of that section were omitted and the following subsection were substituted:
" (1A)
If an application has been made by a person to the Tribunal for the review of a reviewable objection decision or an extension of time refusal decision:
(a) any other person whose interests are affected by the decision may apply, in writing, to the Tribunal to be made a party to the proceeding; and
(b) the Tribunal may, in its discretion, by order, if it is satisfied that the person making the application consents to the order, make that person a party to the proceeding. " .
[
CCH Note:
S 14ZZD 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 14ZZD will read:
SECTION 14ZZD PARTIES TO PROCEEDINGS FOR REVIEW
]
14ZZD
Despite paragraph 22(1)(c) of the ART Act:
(a)
a person (the
affected person
) whose interests are affected by a reviewable objection decision or an extension of time refusal decision may apply to become a party to a proceeding for review of the decision; and
(b)
the ART may make the affected person a party to the proceeding only if the ART is satisfied that the applicant for review of the decision consents.
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