Income Tax Assessment Act 1997
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Hide history noteSECTION 313-85 Review rights for decisions made under this Division 313-85(1)
If:
(a) you requested the Commissioner to allow a longer period under:
(i) subsection 313-35(2) (for entering into a contract to purchase or construct a *residential premises); or
(ii) subsection 313-40(2) or 313-50(3) (for notifying the Commissioner of matters); and
(b) you are dissatisfied with:
(i) a decision under that subsection allowing a longer period; or
(ii) a decision the Commissioner makes not to allow a longer period;
you may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953 .
313-85(2)
To avoid doubt, for the purposes of paragraph (e) of Schedule 1 to the Administrative Decisions (Judicial Review) Act 1977 , the making of a decision under a subsection mentioned in paragraph (1)(a) of this section is a decision forming part of the process of making an assessment of tax, and making a calculation of charge, under this Act.
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