14ZZHLimitation on orders staying or affecting reviewable objection decisions relating to small business taxation assessment decisions

#### 14ZZH Limitation on orders staying or affecting reviewable objection decisions relating to small business taxation assessment decisions (1) This section applies if: (a) a party to a proceeding for review of a reviewable objection decision that relates to a small business taxation assessment decision applies for: (i) an order staying or otherwise affecting the operation or implementation of the decision; or (ii) an order varying or revoking such an order; and (b) the party requesting the order is not the Commissioner of Taxation. (2) Despite the ART Act, the ART must not make the order unless the party satisfies the ART that, when considered in the context of both the particular circumstances of the decision under review and the overall taxation system, the application for review and the request for making the order are not frivolous, vexatious, misconceived, lacking in substance or otherwise intended to unduly impede, prejudice or restrict the proper administration or operation of a taxation law. > Note 1: The kind of orders that the ART may make include the following: (a) an order directing the Commissioner not to sue in a court to recover a specified amount relating to the reviewable objection decision (see subsection 255‑5(2) of Schedule 1 to this Act); (b) an order directing the Commissioner to offer or accept payment of a liability relating to the reviewable objection decision by instalments under a specified arrangement (see section 255‑15 of Schedule 1 to this Act); (c) an order directing the Commissioner not to issue one or more written notices to specified third parties who owe or may later owe money to the applicant as a means of recovering a liability relating to the reviewable objection decision (see section 260‑5 of Schedule 1 to this Act). > Note 2: However, an order that would materially and permanently alter the decision under review would not be an order staying or otherwise affecting the operation or implementation of such a decision for the purpose of securing the effectiveness of the hearing and determination of the application for review. For example: (a) an order directing the Commissioner to defer the time at which a tax liability becomes due and payable; or (b) an order directing the Commissioner to remit the imposition of interest charges on unpaid liabilities that are due and payable.