CTHIn ForceAct
Taxation Administration Act 1953
14ZZAART Act applies subject to this Division
Start here
Get a plain-English read of 14ZZA
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 1953.
#### 14ZZA ART Act applies subject to this Division
(1) The ART Act applies in relation to:
(a) the review of reviewable objection decisions; and
(b) the review of extension of time refusal decisions; and
(c) ART extension applications;
subject to this Division.
(2) Subsection (3) applies if the ART President refers to the guidance and appeals panel under section 128 of the ART Act a decision made by the ART to affirm, vary or set aside either of the following decisions (each of which is an original decision):
(a) a reviewable objection decision;
(b) an extension of time refusal decision.
(3) The ART Act, as modified by this Division (other than by the provisions mentioned in subsection (4)), applies in relation to:
(a) the application for review that is taken to be made under subsection 130(2) of that Act; and
(b) the review of the decision made by the ART;
in the same way as it applies to the review of, and the application for review of, the original decision.
(4) The provisions are:
(a) subsections 14ZZB(1) to (4); and
(b) section 14ZZC; and
(c) subsections 14ZZF(1) and (2).