Commonwealth Consolidated Acts Commonwealth Consolidated Acts"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.