Fuel Tax (Consequential and Transitional Provisions) Act 2006 (73 of 2006)

Schedule 5   Administrative provisions

Part 1   Administrative provisions

Taxation Administration Act 1953

55   Transitional - section 62 of the Taxation Administration Act 1953

If:

(a) an application has been made for the review of a decision that was:

(i) a reviewable GST decision; or

(ii) a reviewable wine tax decision; or

(iii) a reviewable indirect tax decision; or

(iv) a reviewable GST transitional decision;

(within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item); and

(b) the review has not been completed before the commencement of this item;

the review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under Part 3-10 in Schedule 1 to the Taxation Administration Act 1953 as amended by this Part.