Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 14ZZB

  (1)   Sections   27 and 41 of the AAT Act do not apply in relation to:

  (a)   a reviewable objection decision; or

  (b)   an extension of time refusal decision.

  (2)   Sections   28 and 44A of the AAT Act do not apply in relation to a reviewable objection decision.

  (3)   However, despite subsection   (1), section   41 of the AAT Act applies in relation to a reviewable objection decision that relates to a small business taxation assessment decision, subject to the modifications set out in section   14ZZH.