Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 14ZQ

    In this Part:

"ART" means the Administrative Review Tribunal.

"ART Act" means the Administrative Review Tribunal Act 2024 .

"ART extension application" means an application under section   19 of the ART Act to extend the period during which an application may be made to the ART for review of a reviewable objection decision or an extension of time refusal decision.

"delayed administration (beneficiary) objection" means a taxation objection made under:

  (b)   subsection   220(3) of the Income Tax Assessment Act 1936 (including that subsection as applied by any other Act); or

  (g)   subsection   260 - 145(5) in Schedule   1 (because of paragraph   (a) of that subsection).

"delayed administration (trustee) objection" means a taxation objection made under:

  (a)   subsection   220(7) of the Income Tax Assessment Act 1936 (including that subsection as applied by any other Act); or

  (b)   subsection   260 - 145(5) in Schedule   1 (because of paragraph   (b) of that subsection).

"extension of time refusal decision" means a decision of the Commissioner under subsection   14ZX(1) to refuse a request by a person.

"Federal Court" means the Federal Court of Australia.

"reviewable objection decision" means an objection decision that is not an ineligible income tax remission decision.

"small business taxation assessment decision" means a taxation decision that is:

  (a)   an assessment of tax - related liabilities (as defined in section   255 - 1 in Schedule   1) relating in whole or in part to carrying on a business; and

  (b)   made in relation to a small business entity (within the meaning of the Income Tax Assessment Act 1997 ).

"taxation decision" means the assessment, determination, notice or decision against which a taxation objection may be, or has been, made.

"taxation objection" has the meaning given by section   14ZL.