Taxation Administration Act 1953

Pt IVC inserted by No 216 of 1991.

Div 4 heading amended by No 38 of 2024, s 3 and Sch 1 item 74, by substituting " ART " for " AAT " , effective 14 October 2024.

S 14ZZD substituted by No 38 of 2024, s 3 and Sch 1 item 50, effective 14 October 2024. S 14ZZD formerly read:

SECTION 14ZZD SECTION 14ZZD MODIFICATION OF SECTION 30 OF THE AAT ACT  
14ZZD
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. " .

S 14ZZD inserted by No 216 of 1991.