Commonwealth Numbered Acts

TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986No. 48, 1986 - SECT 9

9. Section 74 of the Principal Act is amended-

   (a)  by omitting from sub-sections (1) and (1A) "post to, or lodge with,"
and substituting "lodge with";

   (b)  by omitting sub-sections (5), (6) and (7) and substituting the
        following sub-sections:

"(5) 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.

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