Document ID: chunk:federal_register_of_legislation:C2014C00464:clause:5_55
Version: federal_register_of_legislation:C2014C00464
Segment Type: clause
Provision Reference: sch 5 cl 55
Character Range: 111706–112446

55  Transitional—section 62 of the Taxation Administration Act 1953
If:
 (a) an application has been made for the review of a decision that was:
 (i) a reviewable GST decision; or
 (ii) a reviewable wine tax decision; or
 (iii) a reviewable indirect tax decision; or
 (iv) a reviewable GST transitional decision;
  (within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item); and
 (b) the review has not been completed before the commencement of this item;
the review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under Part 3‑10 in Schedule 1 to the Taxation Administration Act 1953 as amended by this Part.