Document ID: chunk:federal_register_of_legislation:C2004A00522:clause:1_44
Version: federal_register_of_legislation:C2004A00522
Segment Type: clause
Provision Reference: sch 1 cl 44
Character Range: 39168–40117

44  Transitional—retrospective objections
If a notice of assessment was given to a member or a superannuation provider before the day on which this Act received the Royal Assent:
 (a) if the member or provider did not object against the assessment before that day, then, for the purpose of calculating under section 14ZW of the Taxation Administration Act 1953 the period within which the member or provider may object against the assessment, the notice is taken to have been served on that day; and
 (b) if the member or provider objected against the assessment before the day on which this Act received the Royal Assent, the member or provider may make a further objection against the assessment and, for the purpose of calculating under section 14ZW of the Taxation Administration Act 1953 the period within which the member or provider may make the further objection against the assessment, the notice is taken to have been served on that day.