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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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