A New Tax System (Tax Administration) Act 1999 (179 of 1999)

Schedule 6   Shorter period of review (SPOR) taxpayers

Part 1   Income Tax Assessment Act 1936

18   After paragraph 14ZW(1)(aa)

Insert:

(aaa) if the person is a SPOR taxpayer for the year of income to which the taxation objection relates and the taxation objection is made under section 175A of the Income Tax Assessment Act 1936 - 2 years after notice of the taxation decision to which it relates has been served on the person; or