Taxation Administration Act 1953

Section 155‑90 does not apply during the *period of review mentioned in section 145‑15.

In applying Part IVC of this Act as a result of section 155‑90 after the end of that *period of review:

have regard only to the provisions of that Part mentioned in subsection (3); and

apply those provisions with the modifications set out in subsection (4); and

disregard the other provisions of that Part; and

apply section 145‑25 (restricted DPT evidence).

For the purposes of paragraph (2)(a), the provisions of that Part are as follows:

sections 14ZL and 14ZP;

subsection 14ZR(1);

subsection 14ZZ(1);

Division 5 (apart from section 14ZZS).

For the purposes of paragraph (2)(b), the modifications are as follows:

treat the Commissioner’s decision to make the *DPT assessment as an objection decision;

treat subsection 14ZZ(1) as reading “The entity that is the subject of the DPT assessment may appeal to the Federal Court of Australia against the objection decision.”;

treat the reference in section 14ZZN to “within 60 days after the person appealing is served with notice of the decision” as being a reference to “within 60 days after the end of the period of review mentioned in section 145‑15 in Schedule 1”;

disregard paragraph 14ZZO(a);

treat paragraph 14ZZO(b) as reading “the appellant has the burden of proving that the DPT assessment is excessive or otherwise incorrect and what the DPT assessment should have been”;

treat the reference in section 14ZZR to a taxation decision as being a reference to the Commissioner’s decision to make the DPT assessment.