Commonwealth Numbered Acts

TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986No. 48, 1986 - SECT 19

19. Section 22 of the Principal Act is amended-

   (a)  by omitting from sub-section (1) "(in this Part referred to as the
        'objector')";

   (b)  by omitting from sub-section (1) "post to or"; and

   (c)  by omitting sub-section (4) and substituting the following
        sub-sections:

"(4) Where an assessment has been amended in any particular, the right of a
person to object against the amended assessment is limited to a right to
object against alterations or additions in respect of, or matters relating to,
that particular.

"(5) Where a notice of assessment of tax incorporates a notice of one or more
assessments of additional tax, the assessments shall, for the purposes of this
Part, be regarded as one assessment.".