Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 14ZZJ

  (1)   This section applies in relation to:

  (a)   a review of a reviewable objection decision; and

  (b)   a review of an extension of time refusal decision; and

  (c)   an ART extension application.

  (2)   If:

  (a)   a hearing of a proceeding for the review of the decision or the application is not conducted in public; and

  (b)   a notice of appeal has not been lodged with the Federal Court;

the ART must ensure, as far as practicable, that its decision and the reasons for it are framed so as not to be likely to enable the identification of the person who made the application.