Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 14ZQ

                   In this Part:

"AAT" means the Administrative Appeals Tribunal.

"AAT Act" means the Administrative Appeals Tribunal Act 1975 .

"AAT extension application" means an application under subsection 29(7) of the AAT Act that relates to a 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.