Taxation Administration Act 1953

PART IVC - TAXATION OBJECTIONS, REVIEWS AND APPEALS  

Division 4 - ART review of objection decisions and extension of time refusal decisions  

SECTION 14ZZE  

14ZZE   HEARINGS BEFORE ART TO BE HELD IN PRIVATE IF APPLICANT SO REQUESTS  


Despite section 69 (hearings to be in public unless practice directions or Tribunal order requires otherwise) of the ART Act, the hearing of a proceeding before the ART for:

(a)    a review of a reviewable objection decision; or

(b)    a review of an extension of time refusal decision; or

(c)    an ART extension application;

is to be in private if the party who made the application requests that it be in private.


 

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