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

Schedule 2  

Part 2   Amendments about review

Division 2   Validating certain past objections and reviews

23   Extension of time for lodging an objection

(1) Subitem (3) applies if, on 28 June 2013, a person has not lodged, and was not prevented by section 14ZW of the Taxation Administration Act 1953 from lodging, a purported taxation objection under section 105-40, or Subdivision 155-C, in Schedule 1 to that Act against a refund decision.

(2) When considering section 14ZW of that Act under subitem (1), assume that such a purported taxation objection would have been a valid taxation objection.

Extension of time for lodging an objection

(3) The person may lodge a taxation objection, under section 105-65 in Schedule 1 to that Act against that refund decision, before the end of whichever of the following ends last:

(a) 60 days after notice of the refund decision has been served on the person;

(b) 4 years after the end of the tax period to which the refund decision relates;

(c) 60 days after the commencement of this Division.

(4) Subitem (3) applies despite paragraph 14ZW(1)(bh) of that Act.