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.

"guidance and appeals panel" has the same meaning as in the ART Act.

"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.