Treasury Laws Amendment (2022 Measures No. 2) Act 2022 (84 of 2022)
Schedule 4 Increased Tribunal powers for small business tax decisions
Taxation Administration Act 1953
1 Section 14ZQ
Insert:
small business taxation assessment decision means a taxation decision that is:
(a) an assessment of tax-related liabilities (as defined in section 255-1 in Schedule 1) relating in whole or in part to carrying on a business; and
(b) made in relation to a small business entity (within the meaning of the Income Tax Assessment Act 1997).
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