A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 6 Shorter period of review (SPOR) taxpayers
Part 1 Income Tax Assessment Act 1936
17 Paragraph 14ZW(1)(aa)
After "if", insert "the person is not a SPOR taxpayer for the year of income in respect of which the assessment, determination, notice or decision to which the taxation objection relates was made and".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
