CTHIn ForceAct
Taxation Administration Act 1953
14ZZDParties to proceedings for review
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#### 14ZZD Parties to proceedings for review
Despite paragraph 22(1)(c) of the ART Act:
(a) a person (the affected person) whose interests are affected by a reviewable objection decision or an extension of time refusal decision may apply to become a party to a proceeding for review of the decision; and
(b) the ART may make the affected person a party to the proceeding only if the ART is satisfied that the applicant for review of the decision consents.