Document ID: chunk:federal_register_of_legislation:C2006C00470:clause:1_28
Version: federal_register_of_legislation:C2006C00470
Segment Type: clause
Provision Reference: sch 1 cl 28
Character Range: 34604–35298

28  Paragraphs 14ZW(1)(aa) and (aaa)
Repeal the paragraphs, substitute:
 (aa) if the taxation objection is made under section 175A of the Income Tax Assessment Act 1936:
 (i) if item 1, 2 or 3 of the table in subsection 170(1) of that Act applies to the assessment concerned—2 years after notice of the assessment is given to the person; or
 (ii) otherwise—4 years after notice of the assessment concerned is given to the person; or
 (aaa) if the taxation objection is made under section 78A of the Fringe Benefits Tax Assessment Act 1986 or section 160AL of the Income Tax Assessment Act 1936—4 years after notice of the taxation decision to which it relates has been given to the person; or