Tax Laws Amendment (2014 Measures No. 1) Act 2014 (34 of 2014)

Schedule 2  

Part 2   Amendments about review

Division 2   Validating certain past objections and reviews

22   Validating objections, Commissioner decisions and AAT decisions

Validating objections, Commissioner decisions and AAT decisions

(1) This item applies to each of the following things:

(a) an objection, purportedly made before 28 June 2013 as a taxation objection under section 105-40, or Subdivision 155-C, in Schedule 1 to the Taxation Administration Act 1953 against a refund decision;

(b) a decision of the Commissioner, purportedly made before the commencement of this Division under Part IVC of that Act in relation to an objection covered by paragraph (a);

(c) a decision of the AAT, purportedly made before the commencement of this Division in relation to a decision covered by paragraph (b);

(d) any other thing, purportedly done before the commencement of this Division under or in relation to Part IVC of that Act (other than an order purportedly made by a court) in relation to an objection covered by paragraph (a) or a decision covered by paragraph (b) or (c);

to the extent that, apart from this item, the thing would not be valid or effective because taxation objections are unable to be made under section 105-40, or Subdivision 155-C, in Schedule 1 to that Act against refund decisions.

(2) The thing is as valid, and is taken always to have been as valid, as it would have been if:

(a) taxation objections were able to be made under section 105-40, or Subdivision 155-C, in Schedule 1 to that Act against refund decisions; and

(b) refund decisions were taxation decisions for the purposes of Part IVC of that Act.

No second objection available

(3) Despite subsection 105-65(4) in Schedule 1 to the Taxation Administration Act 1953, a taxation objection cannot be made under that subsection against a refund decision that is the subject of an objection covered by paragraph (1)(a).