Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 14ZZD

    Despite paragraph   22(1)(c) of the ART Act:

  (a)   a person (the affected person ) whose interests are affected by a reviewable objection decision or an extension of time refusal decision may apply to become a party to a proceeding for review of the decision; and

  (b)   the ART may make the affected person a party to the proceeding only if the ART is satisfied that the applicant for review of the decision consents.