Treasury Laws Amendment (Miscellaneous Amendments) Rules 2021 (F2021L01871)

Schedule 1   Amendments

Coronavirus Economic Response Package (Payments and Benefits) Rules 2020

3   At the end of section 19

Add:

(2) Subsection (1) does not apply to a payment that is required to give effect to:

(a) an objection decision; or

(b) if a decision of the AAT on the review of an objection decision has become final for the purposes of subsection 14ZZL(1) of the Taxation Administration Act 1953 - the decision of the AAT; or

(c) if an order of a court on an appeal against an objection decision has become final for the purposes of subsection 14ZZQ(1) of the Taxation Administration Act 1953 - the order of the court;

if the taxation objection related to the relevant objection decision was lodged with the Commissioner on or before 30 November 2021 (disregarding any effect of subsection 14ZX(3) of the Taxation Administration Act 1953).