Taxation Administration Act 1953
14ZZAART Act applies subject to this Division
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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).