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

24   Extension of time for pending objections etc.

(1) This item applies if:

(a) before 28 June 2013, a person lodged an objection covered by paragraph 22(1)(a); and

(b) on or after that day, a period had not expired for the person to take further action under, or as described in, Part IVC of the Taxation Administration Act 1953 in relation to that objection; and

(c) the person chose not to take that action within that period; and

(d) that period expired before the commencement of this Division.

(2) Part IVC of that Act, and the Administrative Appeals Tribunal Act 1975, apply as if that period were reset so as to be 60 days starting at the commencement of this Division.