Document ID: chunk:federal_register_of_legislation:C2014A00034:clause:2_23
Version: federal_register_of_legislation:C2014A00034
Segment Type: clause
Provision Reference: sch 2 cl 23
Character Range: 17235–18238

23  Extension of time for lodging an objection
(1) Subitem (3) applies if, on 28 June 2013, a person has not lodged, and was not prevented by section 14ZW of the Taxation Administration Act 1953 from lodging, a purported taxation objection under section 105‑40, or Subdivision 155‑C, in Schedule 1 to that Act against a refund decision.
(2) When considering section 14ZW of that Act under subitem (1), assume that such a purported taxation objection would have been a valid taxation objection.

Extension of time for lodging an objection
(3) The person may lodge a taxation objection, under section 105‑65 in Schedule 1 to that Act against that refund decision, before the end of whichever of the following ends last:
 (a) 60 days after notice of the refund decision has been served on the person;
 (b) 4 years after the end of the tax period to which the refund decision relates;
 (c) 60 days after the commencement of this Division.
(4) Subitem (3) applies despite paragraph 14ZW(1)(bh) of that Act.