Commonwealth Consolidated Acts

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TAXATION ADMINISTRATION ACT 1953 - SECT 14ZZD

Modification of section 30 of the AAT Act

    Section   30 of the AAT Act applies in relation to a reviewable objection decision or an extension of time refusal decision as if subsection   (1A) of that section were omitted and the following subsection were substituted:

  "(1A)   If an application has been made by a person to the Tribunal for the review of a reviewable objection decision or an extension of time refusal decision:

  (a)   any other person whose interests are affected by the decision may apply, in writing, to the Tribunal to be made a party to the proceeding; and

  (b)   the Tribunal may, in its discretion, by order, if it is satisfied that the person making the application consents to the order, make that person a party to the proceeding.".


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