Administrative Review Tribunal (Miscellaneous Measures) Act 2025 (14 of 2025)
Schedule 2 Consequential amendments
Part 2 Treasury
Taxation Administration Act 1953
42 At the end of section 14ZZL
Add:
(3) For the purposes of paragraph (2)(b), the period for making an application to refer a decision of the ART to the guidance and appeals panel includes any extension of that period under section 125 of the ART Act.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).