Taxation Administration Act 2001
sec.184Application of pt 6 (Objections, reviews and appeals)
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sec.184 Application of pt 6 (Objections, reviews and appeals)
Part 6 applies in relation to an assessment, reassessment, royalty valuation decision or amended royalty valuation decision made on or after the commencement. For subsection (1), it does not matter whether an assessment, reassessment, royalty valuation decision or amended royalty valuation decision— relates to a pre-commencement liability or a post-commencement liability; or was made under this Act or the Mineral Resources Act 1989 or the Petroleum and Gas (Production and Safety) Act 2004 . s 184 ins 2020 No. 30 s 154 (sec.184-ssec.1) Part 6 applies in relation to an assessment, reassessment, royalty valuation decision or amended royalty valuation decision made on or after the commencement. (sec.184-ssec.2) For subsection (1), it does not matter whether an assessment, reassessment, royalty valuation decision or amended royalty valuation decision— relates to a pre-commencement liability or a post-commencement liability; or was made under this Act or the Mineral Resources Act 1989 or the Petroleum and Gas (Production and Safety) Act 2004 .
- (a) relates to a pre-commencement liability or a post-commencement liability; or
- (b) was made under this Act or the Mineral Resources Act 1989 or the Petroleum and Gas (Production and Safety) Act 2004 .