Commonwealth Consolidated Acts

ADMINISTRATIVE APPEALS TRIBUNAL ACT 1975 - SECT 24AA

                   In this Part:

"determined amount" means:

                     (a)  subject to paragraph (b)--$5,000; or

                     (b)  if a higher amount is determined by the regulations--the higher amount.

"lower application fee" means the fee payable in respect of an application for the review of a relevant taxation decision where subsection 24AC(1) applies in respect of the hearing and determination of the application.

"relevant taxation decision" means:

                     (a)  a reviewable objection decision under Part IVC of the Taxation Administration Act 1953 ; or

                     (b)  a decision refusing a request for an extension of time within which to make a taxation objection under section 14ZL of the Taxation Administration Act 1953 .

"standard application fee" means the fee payable in respect of an application for the review of a relevant taxation decision where subsection 24AC(1) does not apply in respect of the hearing and determination of the application.