Taxation Administration Act 1953

PART IVC - TAXATION OBJECTIONS, REVIEWS AND APPEALS

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

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SECTION 14ZZM PENDING REVIEW NOT TO AFFECT IMPLEMENTATION OF TAXATION DECISIONS

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14ZZM(1)
The fact that a review is pending in relation to a taxation decision does not in the meantime interfere with, or affect, the decision and any tax, additional tax or other amount may be recovered as if no review were pending.

14ZZM(2)

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However, the application of subsection (1) in relation to a small business taxation assessment decision is subject to any order made under subsection 32(2) of the ART Act.

Note:

An order made under subsection 32(2) of the ART Act is subject to section 14ZZH (limitation on orders staying or affecting reviewable objection decisions relating to small business taxation assessment decisions) of this Act.

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History

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

SECTION 14ZZM PENDING REVIEW NOT TO AFFECT IMPLEMENTATION OF TAXATION DECISIONS
14ZZM(1)
The fact that a review is pending in relation to a taxation decision does not in the meantime interfere with, or affect, the decision and any tax, additional tax or other amount may be recovered as if no review were pending.
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History

S 14ZZM amended by No 84 of 2022, s 3 and Sch 4 item 4, by inserting " (1) " before " The " , applicable in relation to applications for review made on or after 13 December 2022.

S 14ZZM amended by No 101 of 2006, s 3 and Sch 5 item 156, by omitting " (other than a registration-type sales tax decision) " after " taxation decision " , effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive.

S 14ZZM inserted by No 216 of 1991.

14ZZM(2)
However, the application of subsection (1) in relation to a small business taxation assessment decision is subject to any order made under section 41 of the AAT Act (as modified by section 14ZZH of this Act) in relation to the decision.
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History

S 14ZZM(2) inserted by No 84 of 2022, s 3 and Sch 4 item 5, applicable in relation to applications for review made on or after 13 December 2022.

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