Commonwealth Numbered Acts

TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986No. 48, 1986 - SECT 219

219. (1) Each of the following provisions, that is to say:

   (a)  sub-section 74 (5) of the Australian Capital Territory Taxation
        (Administration) Act 1969;

   (b)  sub-section 22 (4) of the Bank Account Debits Tax Administration Act 
        1982 ;

   (c)  sub-section 24 (1AA) of the Estate Duty Assessment Act 1914;

   (d)  sub-section 31 (4) of the Gift Duty Assessment Act 1941;

   (e)  sub-section 185 (2) of the Income Tax Assessment Act 1936;

   (f)  the last-mentioned sub-section in its application for the purposes of
        any other Act of which the Commissioner has the general
        administration;

   (g)  sub-section 40 (8) of the Sales Tax Assessment Act (No. 1) 1930;

   (h)  the last-mentioned sub-section in its application to any other Act
        providing for the assessment of sales tax, as in force on 1 July 1986,
        does not apply in relation to an amended assessment notice of which
        was served before that day.

(2) The provisions of the Acts mentioned in sub-section (1), as in force
before 1 July 1986, being provisions that, but for this Act, would have had
effect to restrict a right of a person to object to an amended assessment,
continue to have effect in relation to amended assessments under those Acts,
other than amended assessments to which sub-section (1) applies.