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
2 At the end of section 14ZZB
Add:
(3) However, despite subsection (1), section 41 of the AAT Act applies in relation to a reviewable objection decision that relates to a small business taxation assessment decision, subject to the modifications set out in section 14ZZH.
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