Taxation Administration Act 1953
In this Part:
AAT
means the Administrative Appeals Tribunal.
[ CCH Note: Definition of " AAT " will be repealed by No 38 of 2024, s 3 and Sch 1 item 48(a), effective at the same time as the Administrative Review Tribunal Act 2024 commences. However, the provisions do not commence at all if that Act does not commence.]
AAT Act
means the
Administrative Appeals Tribunal Act 1975
.
[ CCH Note: Definition of " AAT Act " will be repealed by No 38 of 2024, s 3 and Sch 1 item 48(b), effective at the same time as the Administrative Review Tribunal Act 2024 commences. However, the provisions do not commence at all if that Act does not commence.]
AAT extension application
means an application under subsection
29(7)
of the AAT Act that relates to a review of a reviewable objection decision or an extension of time refusal decision.
[ CCH Note: Definition of " AAT extension application " will be repealed by No 38 of 2024, s 3 and Sch 1 item 48(c), effective at the same time as the Administrative Review Tribunal Act 2024 commences. However, the provisions do not commence at all if that Act does not commence.]
appealable objection decision
(Repealed by No 88 of 2009)
[ CCH Note: Definition of " ART " will be inserted by No 38 of 2024, s 3 and Sch 1 item 49, effective at the same time as the Administrative Review Tribunal Act 2024 commences. However, the provisions do not commence at all if that Act does not commence. The definition will read:
]ART
means the Administrative Review Tribunal.
[ CCH Note: Definition of " ART Act " will be inserted by No 38 of 2024, s 3 and Sch 1 item 49, effective at the same time as the Administrative Review Tribunal Act 2024 commences. However, the provisions do not commence at all if that Act does not commence. The definition will read:
]ART Act
means the Administrative Review Tribunal Act 2024 .
[ CCH Note: Definition of " ART extension application " will be inserted by No 38 of 2024, s 3 and Sch 1 item 49, effective at the same time as the Administrative Review Tribunal Act 2024 commences. However, the provisions do not commence at all if that Act does not commence. The definition will read:
]ART extension application
means an application under section 19 of the ART Act to extend the period during which an application may be made to the ART for review of a reviewable objection decision or an extension of time refusal decision.
delayed administration (beneficiary) objection
means a taxation objection made under:
(a) (Repealed by No 44 of 2000)
(b) subsection 220(3) of the Income Tax Assessment Act 1936 (including that subsection as applied by any other Act); or
(c) (Repealed by No 101 of 2006 )
(d) (Repealed by No 44 of 2000)
(e) - (ea) (Repealed by No 101 of 2006 )
(eb) (Repealed by No 44 of 2000)
(f) (Repealed by No 101 of 2006 )
(g) subsection 260-145(5) in Schedule 1 (because of paragraph (a) of that subsection).
delayed administration (trustee) objection
means a taxation objection made under:
(a) subsection 220(7) of the Income Tax Assessment Act 1936 (including that subsection as applied by any other Act); or
(b) subsection 260-145(5) in Schedule 1 (because of paragraph (b) of that subsection).
(c) (Repealed by No 143 of 2007 )
(d) (Repealed by No 44 of 2000)
(e) - (ea) (Repealed by No 143 of 2007 )
(eb) (Repealed by No 44 of 2000)
(f) (Repealed by No 143 of 2007 )
extension of time refusal decision
means a decision of the Commissioner under subsection
14ZX(1)
to refuse a request by a person.
Family Court
(Repealed by No 13 of 2021)
Family Court Judge
(Repealed by No 13 of 2021)
Federal Court
means the Federal Court of Australia.
franking assessment
(Repealed by No 21 of 2015)
ineligible income tax remission decision
(Repealed by No 41 of 2011)
ineligible sales tax remission decision
(Repealed by
No 101 of 2006
)
objection decision
(Repealed by No 39 of 2012)
private ruling
(Repealed by
No 74 of 2010
)
registration-type sales tax decision
(Repealed by
No 101 of 2006
)
reviewable objection decision
means an objection decision that is not an ineligible income tax remission decision.
Sales Tax Assessment Act
(Repealed by
No 101 of 2006
)
small business taxation assessment decision
means a taxation decision that is:
(a) an assessment of tax-related liabilities (as defined in section 255-1 in Schedule 1 ) relating in whole or in part to carrying on a business; and
(b) made in relation to a small business entity (within the meaning of the Income Tax Assessment Act 1997 ).
starting base assessment
(Repealed by No 15 of 2017)
taxation decision
means the assessment, determination, notice or decision against which a taxation objection may be, or has been, made.
taxation objection
has the meaning given by section
14ZL
.
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