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GIFT DUTY ASSESSMENT AMENDMENT ACT 1979 No. 61 of 1979 - SECT 9
Transitional requests for reference to a Valuation Board
9. (1) Where-
(a) before the commencement of this Act, a person had requested the
Commissioner of Taxation under sub-section 31 (4) of the Principal Act
to refer the whole or part of a decision to a Valuation Board; and
(b) on the commencement of this Act, the whole or that part of the
decision had not been so referred, that person may, within 30 days
after the commencement of this Act, by an amendment of that request-
(c) request the Commissioner to refer the whole of that decision to a
Board of Review for review; or
(d) request the Commissioner to treat his objection as an appeal and to
forward it to a specified Supreme Court, and the request as amended
shall be deemed to be a request in accordance with sub-section 31 (4)
of the Principal Act as amended by this Act.
(2) Where-
(a) before the commencement of this Act, a person had requested the
Commissioner of Taxation under sub-section 31 (4) of the Principal Act
to refer part of a decision to a Board of Review; and
(b) on the commencement of this Act, that part of the decision had not
been so referred, that person may, within 30 days after the
commencement of this Act, by an amendment of that request, request the
Commissioner to refer the whole of that decision to a Board of Review
for review, and the request as amended shall be deemed to be a request
in accordance with sub-section 31 (4) of the Principal Act as amended
by this Act.
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