Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)

Schedule 5   Inoperative Acts repealed on Royal Assent

Part 2   Consequential amendments

Taxation Administration Act 1953

151   Subsection 14ZR(2)

Omit all the words after paragraph (b), substitute:

and (c) the objection decision is to any extent an ineligible income tax remission decision;

then, this Part has effect, in relation to any review or appeal, as if so much of the objection decision as consists of one or more ineligible income tax remission decisions were taken to be a separate objection decision.