26At the end of section 165A

26  At the end of section 165A Add:  (15) For the purposes of subsection (14), if:  (a) an application is made to the Administrative Appeals Tribunal before the day the Administrative Review Tribunal Act 2024 commences; and  (b) the application has not been finally determined by the Administrative Appeals Tribunal or a Court before that day; subsection (14) applies as if the application had been made to the Administrative Review Tribunal on the day the application was made to the Administrative Appeals Tribunal. Fringe Benefits Tax Assessment Act 1986 27  Subsection 123B(5) 28  Subsection 136(1) (definition of Tribunal) 29  Subsection 202F(2) Omit “subsection 41(2) of the Administrative Appeals Tribunal Act 1975”, substitute “section 32 of the Administrative Review Tribunal Act 2024 staying or otherwise affecting the operation or implementation of the decision”.