Law and Justice Legislation Amendment Act 1997 (34 of 1997)

Schedule 16   Amendment of the Taxation Administration Act 1953

7   Section 14ZZE

Repeal the section, substitute:

14ZZE Hearings before Tribunal other than Small Taxation Claims Tribunal to be held in private if applicant so requests

Despite section 35 of the AAT Act, the hearing of a proceeding before the Tribunal, other than the Small Taxation Claims Tribunal, for:

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

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

(c) an AAT extension application;

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