Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 14ZZA

  (1)   The ART Act applies in relation to:

  (a)   the review of reviewable objection decisions; and

  (b)   the review of extension of time refusal decisions; and

  (c)   ART extension applications;

subject to this Division.

  (2)   Subsection   (3) applies if the ART President refers to the guidance and appeals panel under section   128 of the ART Act a decision made by the ART to affirm, vary or set aside either of the following decisions (each of which is an original decision ):

  (a)   a reviewable objection decision;

  (b)   an extension of time refusal decision.

  (3)   The ART Act, as modified by this Division (other than by the provisions mentioned in subsection   (4)), applies in relation to:

  (a)   the application for review that is taken to be made under subsection   130(2) of that Act; and

  (b)   the review of the decision made by the ART;

in the same way as it applies to the review of, and the application for review of, the original decision.

  (4)   The provisions are:

  (a)   subsections   14ZZB(1) to (4); and

  (b)   section   14ZZC; and

  (c)   subsections   14ZZF(1) and (2).