S 24AA repealed by No 60 of 2015, s 3 and Sch 1 item 27, effective 1 July 2015. For transitional and saving provisions, see note under the title of the Act. S 24AA formerly read:
SECTION 24AA DEFINITIONS
24AA
In this Part:
determined amount
means:
(a)
subject to paragraph (b)
-
$5,000; or
(b)
if a higher amount is determined by the regulations
-
the higher amount.
lower application fee
means the fee payable in respect of an application for the review of a relevant taxation decision where subsection
24AC(1)
applies in respect of the hearing and determination of the application.
relevant taxation decision
means:
(a)
a reviewable objection decision under Part
IVC
of the
Taxation Administration Act 1953
; or
(b)
a decision refusing a request for an extension of time within which to make a taxation objection under section
14ZL
of the
Taxation Administration Act 1953
.
standard application fee
means the fee payable in respect of an application for the review of a relevant taxation decision where subsection
24AC(1)
does not apply in respect of the hearing and determination of the application.
S 24AA inserted by No 34 of 1997, Sch 1, item 3.
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