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
18 After paragraph 14ZW(1)(aa)
Insert:
(aaa) if the person is a SPOR taxpayer for the year of income to which the taxation objection relates and the taxation objection is made under section 175A of the Income Tax Assessment Act 1936 - 2 years after notice of the taxation decision to which it relates has been served on the person; or
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).
