Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 14ZR

  (1)   If:

  (a)   a provision of an Act (including a provision as applied by another Act) provides that a person who is dissatisfied with a taxation decision may object against it in the manner set out in this Part; and

  (b)   a notice incorporates notice of 2 or more such taxation decisions;

then, for the purposes of the provision and of this Part, the taxation decisions are taken to be one taxation decision.

  (2)   If:

  (a)   under subsection   (1), 2 or more taxation decisions are taken to be a single taxation decision (in this subsection called the deemed single taxation decision ); and

  (b)   the Commissioner makes an objection decision in relation to the deemed single taxation decision; and

  (c)   the objection decision is to any extent an ineligible income tax remission decision;

then, this Part has effect, in relation to any review or appeal, as if so much of the objection decision as consists of one or more ineligible income tax remission decisions were taken to be a separate objection decision.