Pay-roll Tax Assessment Act 2002

An application may be made to the Minister for a determination under section 42C that a relevant body is a beneficial body for the purposes of the taxation Acts if —

the Commissioner has (the decision) —

refused to give an exemption under section 41(2); or

revoked an exemption under section 41(7);

that decision is made solely on the ground that the applicant for the exemption, or the subject of the revoked exemption, is a relevant body referred to in section 42A(c), (d), (e) or (f).

An application referred to in subsection (1) can be made only if —

an objection was made to the decision and the objection and any subsequent review proceedings are exhausted, discontinued or finally determined; or

under the Taxation Administration Act 2003 section 34B —

all rights of objection or review conferred by that Act in respect of the decision have been surrendered; or

an objection to the decision has been determined and all rights to take review proceedings on the Commissioner’s decision on the objection have been surrendered.

However, an application referred to in subsection (1) cannot be made if the decision was made, or confirmed, on a reassessment made on an application made by the taxpayer —

under the Taxation Administration Act 2003 section 16(2)(b); and

after the right to object to the original assessment had expired.

An application referred to in subsection (1) must be made within 60 days after subsection (2) first applies in respect of the decision.