Tax Laws Amendment (2014 Measures No. 1) Act 2014 (34 of 2014)

Schedule 2  

Part 2   Amendments about review

Division 1   Old law refund decisions are reviewable

Taxation Administration Act 1953

17   After paragraph 14ZW(1)(bg)

Insert:

(bh) if the taxation objection is made under section 105-65 in Schedule 1 to this Act (about GST refunds) - at least one of the following periods:

(i) 60 days after notice of the taxation decision to which it relates has been served on the person;

(ii) 4 years after the end of the tax period to which that decision relates; or