Document ID: chunk:federal_register_of_legislation:C2004A00749:clause:5_5
Version: federal_register_of_legislation:C2004A00749
Segment Type: clause
Provision Reference: sch 5 cl 5
Character Range: 53325–53785

5  Subsection 14ZW(1AA) (first occurring)
Repeal the subsection, substitute:

 (1AAA) The person must lodge the taxation objection against a decision mentioned in item 1 of the table in subsection 62(3) of this Act before the end of whichever of the following ends last:
 (a) the 60 days after notice of the decision was served on the person;
 (b) the 4 years after the end of the tax period, or after the importation of goods, to which the decision relates.