(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.