Commonwealth Consolidated Acts

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TAXATION ADMINISTRATION ACT 1953 - SECT 14ZZB

Sections 27, 28, 41 and 44A of the AAT Act not to apply to certain decisions

             (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.



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