14ZZJ
CurrentPublishing ART decisions
Volume 1Parts I to V (sections 1 to 18), Schedule 1, Chapter 2, Part 2-1 to Part 2-5 (sections 6-1 to 21-5)
Part IVCTaxation objections, reviews and appeals
Division 4ART review of objection decisions and extension of time refusal decisions
14ZZJ Publishing ART decisions
(1)
This section applies in relation to:
(a)
a review of a reviewable objection decision; and
(b)
a review of an extension of time refusal decision; and
(c)
an ART extension application.
(2)
If:
(a)
a hearing of a proceeding for the review of the decision or the application is not conducted in public; and
(b)
a notice of appeal has not been lodged with the Federal Court;
the ART must ensure, as far as practicable, that its decision and the reasons for it are framed so as not to be likely to enable the identification of the person who made the application.
This Act’s bill:Second reading speech
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