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 14ZZH LIMITATION ON ORDERS STAYING OR AFFECTING REVIEWABLE OBJECTION DECISIONS RELATING TO SMALL BUSINESS TAXATION ASSESSMENT DECISIONS

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14ZZH(1)
This section applies if:

(a) a party to a proceeding for review of a reviewable objection decision that relates to a small business taxation assessment decision applies for:

(i) an order staying or otherwise affecting the operation or implementation of the decision; or

(ii) an order varying or revoking such an order; and

(b) the party requesting the order is not the Commissioner of Taxation.

14ZZH(2)
Despite the ART Act, the ART must not make the order unless the party satisfies the ART that, when considered in the context of both the particular circumstances of the decision under review and the overall taxation system, the application for review and the request for making the order are not frivolous, vexatious, misconceived, lacking in substance or otherwise intended to unduly impede, prejudice or restrict the proper administration or operation of a taxation law.

Note 1:

The kind of orders that the ART may make include the following:

(a) an order directing the Commissioner not to sue in a court to recover a specified amount relating to the reviewable objection decision (see subsection 255-5(2) of Schedule 1 to this Act);

(b) an order directing the Commissioner to offer or accept payment of a liability relating to the reviewable objection decision by instalments under a specified arrangement (see section 255-15 of Schedule 1 to this Act);

(c) an order directing the Commissioner not to issue one or more written notices to specified third parties who owe or may later owe money to the applicant as a means of recovering a liability relating to the reviewable objection decision (see section 260-5 of Schedule 1 to this Act).

Note 2:

However, an order that would materially and permanently alter the decision under review would not be an order staying or otherwise affecting the operation or implementation of such a decision for the purpose of securing the effectiveness of the hearing and determination of the application for review. For example:

(a) an order directing the Commissioner to defer the time at which a tax liability becomes due and payable; or

(b) an order directing the Commissioner to remit the imposition of interest charges on unpaid liabilities that are due and payable.

View history note

History

S 14ZZH substituted by No 38 of 2024, s 3 and Sch 1 item 50, effective 14 October 2024. S 14ZZH formerly read:

SECTION 14ZZH SECTION 14ZZH MODIFICATION OF SECTION 41 OF THE AAT ACT
14ZZH
Section 41 of the AAT Act applies in relation to a reviewable objection decision that relates to a small business taxation assessment decision as if the following subsection were inserted after subsection (3):

(3A)
The Tribunal must not make an order under subsection (2), or an order varying or revoking an order in force under subsection (2), unless:
(a) the proceeding before the Tribunal is in the Small Business Taxation Division of the Tribunal; and
(b) if the party requesting the order is not the Commissioner of Taxation - the party satisfies the Tribunal that, when considered in the context of both the particular circumstances of the decision under review and the overall taxation system, the application for review and the request for making the order are not frivolous, vexatious, misconceived, lacking in substance or otherwise intended to unduly impede, prejudice or restrict the proper administration or operation of a taxation law.

Note 1:

The kind of orders that the Tribunal may make under this section as modified by section 14ZZH of the Taxation Administration Act 1953 include the following:

(a) an order directing the Commissioner not to sue in a court to recover a specified amount relating to the reviewable objection decision (see subsection 255-5(2) in Schedule 1 to the Taxation Administration Act 1953 );

(b) an order directing the Commissioner to offer or accept payment of a liability relating to the reviewable objection decision by instalments under a specified arrangement (see section 255-15 in Schedule 1 to the Taxation Administration Act 1953 );

(c) an order directing the Commissioner not to issue one or more written notices to specified third parties who owe or may later owe money to the applicant as a means of recovering a liability relating to the reviewable objection decision (see section 260-5 in Schedule 1 to the Taxation Administration Act 1953 ).

Note 2:

However, an order that would materially and permanently alter the decision under review would not be an order staying or otherwise affecting the operation or implementation of such a decision for the purpose of securing the effectiveness of the hearing and determination of the application for review. For example:

(a) an order directing the Commissioner to defer the time at which a tax liability becomes due and payable; or

(b) an order directing the Commissioner to remit the imposition of interest charges on unpaid liabilities that are due and payable.

S 14ZZH inserted by No 84 of 2022, s 3 and Sch 4 item 3, applicable in relation to applications for review made on or after 13 December 2022.

Former s 14ZZH repealed by No 101 of 2006 , s 3 and Sch 5 item 155, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive . S 14ZZH formerly read:

14ZZH
If:

(a) a person applies to the Tribunal for the review of a reviewable objection decision; and

(b) the objection decision relates to a registration-type sales tax decision;
section 41 of the AAT Act applies as if the reference in that section to a decision were a reference both to the objection decision and to the registration-type sales tax decision.

Former s 14ZZH amended by No 34 of 1997 and inserted by No 216 of 1991.

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