Document ID: chunk:federal_register_of_legislation:C2015C00338:clause:2_19
Version: federal_register_of_legislation:C2015C00338
Segment Type: clause
Provision Reference: sch 2 cl 19
Character Range: 79053–79597

19  After subsection 14ZW(1A)
Insert:
 (1AB) The person cannot lodge a taxation objection against a private tax ruling that relates to an MRRT year and to a mining project interest or pre‑mining project interest after the end of whichever of the following ends last:
 (a) 60 days after the ruling was made;
 (b) 4 years after the last day allowed to the person for lodging an MRRT return in relation to the MRRT year and the interest.
 (1AC) Expressions used in subsection (1AB) have the same meaning as in the Income Tax Assessment Act 1997.