Commonwealth Numbered Acts

TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986No. 48, 1986 - SECT 229

229. (1) Where-

   (a)  a person has paid a fee of $2.00 in connection with a request to refer
        a decision on an objection to a Board of Review or to forward an
        objection to a court;

   (b)  the proceeding on the reference of that decision to the Board of
        Review or on the reference of that objection to the court has not
        become final at the time of commencement of this Act; and

   (c)  the person is not otherwise entitled to a refund of the fee, the
        Commissioner shall refund the amount of the fee to the first-mentioned
        person.

(2) Sub-section (1) shall be taken to be a provision of a taxation law to
which sub-section 16 (1) of the Taxation Administration Act 1953 applies.