104
CurrentRecovery of tax pending objection, review or appeal
Part 10Objections, reviews and appeals
Division 1Objections
104 Recovery of tax pending objection, review or appeal
(1)
The fact that an objection, review or appeal is pending does not in the meantime affect the assessment or decision to which the objection, review or appeal relates and tax may be recovered as if no objection, review or appeal were pending.
S. 104(2) inserted by No. 84/2006 s. 18(1).
(2)
A reference in this section to an objection, review or appeal includes a reference to an objection, review or appeal under Part III of the Valuation of Land Act 1960.
S. 105 amended by No. 84/2006 s. 18(2) (ILA s. 39B(1)).
This Act’s bill:Second reading speech
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