TAXATION ADMINISTRATION ACT 1953 - SECT 14ZZM Pending review not to affect implementation of taxation decisions
TAXATION ADMINISTRATION ACT 1953 - SECT 14ZZM
Pending review not to affect implementation of taxation decisions(1) The fact that a review is pending in relation to a taxation decision does not in the meantime interfere with, or affect, the decision and any tax, additional tax or other amount may be recovered as if no review were pending.
(2) However, the application of subsection (1) in
relation to a small business taxation assessment decision is subject to any
order made under section 41 of the AAT Act (as modified by section
14ZZH of this Act) in relation to the decision.