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
5 At the end of section 14ZZM
Add:
(2) However, the application of subsection (1) in relation to a small business taxation assessment decision is subject to any order made under section 41 of the AAT Act (as modified by section 14ZZH of this Act) in relation to the decision.
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