Document ID: chunk:federal_register_of_legislation:C2017C00177:clause:3_4
Version: federal_register_of_legislation:C2017C00177
Segment Type: clause
Provision Reference: sch 3 cl 4
Character Range: 96557–97867

4  At the end of section 292‑95
Add:
 (6) If:
 (a) you requested the Commissioner to allow a longer period under paragraph (1)(b); and
 (b) you are dissatisfied with:
 (i) a decision under that paragraph allowing a longer period; or
 (ii) a decision the Commissioner makes not to allow a longer period;
you may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953.
 (7) To avoid doubt:
 (a) subject to subsection 14ZVC(3) of the Taxation Administration Act 1953, you may also object, on the ground that you are dissatisfied with such a decision, relating to all or part of your contributions for a *financial year:
 (i) under section 175A of the Income Tax Assessment Act 1936 against an assessment made in relation to you for the corresponding income year; or
 (ii) under section 97‑35 in Schedule 1 to the Taxation Administration Act 1953 against an *excess non‑concessional contributions determination made in relation to you for the financial year; and
 (b) for the purposes of paragraph (e) of Schedule 1 to the Administrative Decisions (Judicial Review) Act 1977, the making of a decision under paragraph (1)(b) of this section is a decision forming part of the process of making an assessment of tax, and making a calculation of charge, under this Act.