14ZQGeneral interpretation provisions

#### 14ZQ General interpretation provisions In this Part: > ART means the Administrative Review Tribunal. > ART Act means the Administrative Review Tribunal Act 2024. > ART extension application means an application under section 19 of the ART Act to extend the period during which an application may be made to the ART for review of a reviewable objection decision or an extension of time refusal decision. > delayed administration (beneficiary) objection means a taxation objection made under: (b) subsection 220(3) of the Income Tax Assessment Act 1936 (including that subsection as applied by any other Act); or (g) subsection 260‑145(5) in Schedule 1 (because of paragraph (a) of that subsection). > delayed administration (trustee) objection means a taxation objection made under: (a) subsection 220(7) of the Income Tax Assessment Act 1936 (including that subsection as applied by any other Act); or (b) subsection 260‑145(5) in Schedule 1 (because of paragraph (b) of that subsection). > extension of time refusal decision means a decision of the Commissioner under subsection 14ZX(1) to refuse a request by a person. > Federal Court means the Federal Court of Australia. > guidance and appeals panel has the same meaning as in the ART Act. > reviewable objection decision means an objection decision that is not an ineligible income tax remission decision. > small business taxation assessment decision means a taxation decision that is: (a) an assessment of tax‑related liabilities (as defined in section 255‑1 in Schedule 1) relating in whole or in part to carrying on a business; and (b) made in relation to a small business entity (within the meaning of the Income Tax Assessment Act 1997). > taxation decision means the assessment, determination, notice or decision against which a taxation objection may be, or has been, made. > taxation objection has the meaning given by section 14ZL.