Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)
Schedule 5
Part 25 Ineligible income tax remission decisions
Taxation Administration Act 1953
171 Subsection 14ZS(2)
Omit (2) An objection decision is an ineligible income tax remission decision, substitute (1) An objection decision is an ineligible income tax remission decision .