PART IVC
-
TAXATION OBJECTIONS, REVIEWS AND APPEALS
History
Pt IVC inserted by No 216 of 1991.
Division 2
-
Interpretive provisions
SECTION 14ZQ
14ZQ
GENERAL INTERPRETATION PROVISIONS
In this Part:
AAT
(Repealed by No 38 of 2024)
History
Definition of
"
AAT
"
repealed by No 38 of 2024, s 3 and Sch 1 item 48(a), effective 14 October 2024. The definition formerly read:
AAT
means the Administrative Appeals Tribunal.
AAT Act
(Repealed by No 38 of 2024)
History
Definition of
"
AAT Act
"
repealed by No 38 of 2024, s 3 and Sch 1 item 48(b), effective 14 October 2024. The definition formerly read:
AAT Act
means the
Administrative Appeals Tribunal Act 1975
.
AAT extension application
(Repealed by No 38 of 2024)
History
Definition of
"
AAT extension application
"
repealed by No 38 of 2024, s 3 and Sch 1 item 48(c), effective 14 October 2024. The definition formerly read:
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.
appealable objection decision
(Repealed by No 88 of 2009)
History
Definition of
"
appealable objection decision
"
repealed by No 88 of 2009, s 3 and Sch 5 item 253, effective 18 September 2009. The definition formerly read:
appealable objection decision
means an objection decision other than one made on a taxation objection under section
14E
of this Act.
Definition of
"
appealable objection decision
"
substituted by
No 101 of 2006
, s 3 and Sch 5 item 145, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive. The definition formerly read:
"appealable objection decision"
means an objection decision other than one made on a taxation objection under:
(a)
section 63 of the
Pay-roll Tax (Territories) Assessment Act 1971
; or
(b)
section
14E
of this Act; or
(c)
section
43A
of the
Wool Tax (Administration) Act 1964
;
ART
means the Administrative Review Tribunal.
History
Definition of
"
ART
"
inserted by No 38 of 2024, s 3 and Sch 1 item 49, effective 14 October 2024.
ART Act
means the
Administrative Review Tribunal Act 2024
.
History
Definition of
"
ART Act
"
inserted by No 38 of 2024, s 3 and Sch 1 item 49, effective 14 October 2024.
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.
History
Definition of
"
ART extension application
"
inserted by No 38 of 2024, s 3 and Sch 1 item 49, effective 14 October 2024.
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).
History
Definition of
"
delayed administration (beneficiary) objection
"
amended by
No 101 of 2006
, s 3 and Sch 5 item 146, by repealing paras (c) to (f), effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive. Paras (c), (e), (ea) and (f) formerly read:
(c)
subsection 34(3) of the
Pay-roll Tax (Territories) Assessment Act 1971
; or
(e)
subsection 35(6) of the
Sales Tax Assessment Act (No. 1) 1930
(including that subsection as applied by any other Sales Tax Assessment Act); or
(ea)
subsection 73(4) of the
Sales Tax Assessment Act 1992
; or
(f)
subsection 80(3) of the
Training Guarantee (Administration) Act 1990
; or
Definition of
"
delayed administration (beneficiary) objection
"
amended by No 44 of 2000, No 208 of 1992, No 118 of 1992 and No 92 of 1992.
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
)
History
Definition of
"
delayed administration (trustee) objection
"
amended by
No 143 of 2007
, s 3 and Sch 7 items 99 to 101, by relettering para (b) as para (a), repealing paras (c) to (f) and relettering para (g) as para (b), effective 24 September 2007. Paras (c) to (f) formerly read:
(c)
subsection 34(7) of the
Pay-roll Tax (Territories) Assessment Act 1971
; or
(e)
subsection 35(10) of the
Sales Tax Assessment Act (No. 1) 1930
(including that subsection as applied by any other Sales Tax Assessment Act); or
(ea)
subsection 73(5) of the
Sales Tax Assessment Act 1992
; or
(f)
subsection 80(7) of the
Training Guarantee (Administration) Act 1990
; or
Definition of
"
delayed administration (trustee) objection
"
amended by No 44 of 2000, No 208 of 1992, No 118 of 1992 and No 92 of 1992.
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)
History
Definition of
"
Family Court
"
repealed by No 13 of 2021, s 3 and Sch 2 item 750(a), effective 1 September 2021. The definition formerly read:
Family Court
means the Family Court of Australia;
Family Court Judge
(Repealed by No 13 of 2021)
History
Definition of
"
Family Court Judge
"
repealed by No 13 of 2021, s 3 and Sch 2 item 750(b), effective 1 September 2021. The definition formerly read:
Family Court Judge
means a Judge of the Family Court (including the Chief Justice, the Deputy Chief Justice or a Senior Judge);
Definition of
"
Family Court Judge
"
amended by No 24 of 2016, s 3 and Sch 5 item 12, by substituting
"
Chief Justice, the Deputy Chief Justice
"
for
"
Chief Judge, the Deputy Chief Judge, a Judge Administrator
"
, effective 1 July 2016.
Federal Court
means the Federal Court of Australia.
franking assessment
(Repealed by No 21 of 2015)
History
Definition of
"
franking assessment
"
repealed by No 21 of 2015, s 3 and Sch 7 item 35, effective 20 March 2015. The definition formerly read:
franking assessment
has the same meaning as in the
Income Tax Assessment Act 1997
.
Definition of
"
franking assessment
"
substituted by No 16 of 2003.
ineligible income tax remission decision
(Repealed by No 41 of 2011)
History
Definition of
"
ineligible income tax remission decision
"
repealed by No 41 of 2011, s 3 and Sch 5 item 169, effective 27 June 2011. The definition formerly read:
ineligible income tax remission decision
has the meaning given by section 14ZS;
ineligible sales tax remission decision
(Repealed by
No 101 of 2006
)
History
Definition of
"
ineligible sales tax remission decision
"
repealed by
No 101 of 2006
, s 3 and Sch 5 item 147, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive. The definition formerly read:
"ineligible sales tax remission decision"
has the meaning given by section
14ZT
;
objection decision
(Repealed by No 39 of 2012)
History
Definition of
"
objection decision
"
repealed by No 39 of 2012, s 3 and Sch 1 item 192, effective 1 July 2012. For application provisions see note under s
8AAZLG(2)
. The definition formerly read:
objection decision
has the meaning given by subsection 14ZY(2);
private ruling
(Repealed by
No 74 of 2010
)
History
Definition of
"
private ruling
"
repealed by
No 74 of 2010
, s 3 and Sch 2 item 18, effective 1 July 2010. For transitional provision, see note under definition of
"
private indirect tax ruling
"
in s
2(1)
. The definition formerly read:
private ruling
has the same meaning as in Division
359
in Schedule
1
;
Definition of
"
private ruling
"
amended by No 97 of 2008, s 3 and Sch 3 item 180, by omitting
"
section
"
before
"
Division 359
"
, effective 3 October 2008.
Definition of
"
private ruling
"
amended by No 161 of 2005, s 3 and Sch 2 item 18, by substituting
"
Division 359 in Schedule 1
"
for
"
14ZAA
"
, applicable to things done on or after 1 January 2006.
Note:
The amendment did not include the removal of the word
"
section
"
.
Definition of
"
private ruling
"
inserted by No 101 of 1992.
registration-type sales tax decision
(Repealed by
No 101 of 2006
)
History
Definition of
"
registration-type sales tax decision
"
repealed by
No 101 of 2006
, s 3 and Sch 5 item 148, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive. The definition formerly read:
"registration-type sales tax decision"
means:
(a)
a decision covered by subsection 38A(4) of the
Sales Tax Assessment Act (No. 1) 1930
(including that subsection as applied by any other Sales Tax Assessment Act); or
(b)
a decision covered by section 79 or 80 of the
Sales Tax Assessment Act 1992
;
Definition of
"
registration-type sales tax decision
"
substituted by No 118 of 1992.
reviewable objection decision
means an objection decision that is not an ineligible income tax remission decision.
History
Definition of
"
reviewable objection decision
"
substituted by
No 101 of 2006
, s 3 and Sch 5 item 149, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive. The definition formerly read:
"reviewable objection decision"
means an objection decision that is not:
(a)
an ineligible income tax remission decision; or
(b)
an ineligible sales tax remission decision;
Sales Tax Assessment Act
(Repealed by
No 101 of 2006
)
History
Definition of
"
Sales Tax Assessment Act
"
repealed by
No 101 of 2006
, s 3 and Sch 5 item 150, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive. The definition formerly read:
"Sales Tax Assessment Act"
means any Act providing for the assessment of sales tax;
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
).
History
Definition of
"
small business taxation assessment decision
"
inserted by No 84 of 2022, s 3 and Sch 4 item 1, applicable in relation to applications for review made on or after 13 December 2022.
starting base assessment
(Repealed by No 15 of 2017)
History
Definition of
"
starting base assessment
"
repealed by No 15 of 2017, s 3 and Sch 4 item 87, effective 1 April 2017. The definition formerly read:
starting base assessment
has the meaning given by clause 23 of Schedule 2 to the
Petroleum Resource Rent Tax Assessment Act 1987
.
Definition of
"
starting base assessment
"
substituted by No 96 of 2014, s 3 and Sch 1 item 58, effective 30 September 2014. For transitional provisions see note under Sch 1 Pt
3-15
heading. The definition formerly read:
starting base assessment
means:
(a)
a starting base assessment within the meaning of clause 23 of Schedule 2 to the
Petroleum Resource Rent Tax Assessment Act 1987
; or
(b)
a starting base assessment within the meaning of subitem 15(3) of Schedule 4 to the
Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012
.
Definition of
"
starting base assessment
"
inserted by No 88 of 2013, s 3 and Sch 7 item 170, effective 1 July 2012.
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
.
History
S 14ZQ inserted by No 216 of 1991.
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