Recovery of levy pending a determination of objection or determination of application for review
88 Recovery of levy pending a determination of objection or determination of application for review
The fact that an objection regime decision is pending does not in the meantime affect the assessment or reassessment, or the decision to which the objection regime decision relates, and the following things apply—
the levy to which the objection regime decision relates may be recovered as if no objection regime decision were pending;
Division 5 applies to any levy default of that levy as if no objection regime decision were pending.
In this section—
objection regime decision means—
a determination of an objection under Division 2; or
a determination of an application for review under Division 3.
This Act’s bill:Explanatory memorandumSecond reading speech
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