Document ID: chunk:federal_register_of_legislation:C2004A00522:clause:2_26
Version: federal_register_of_legislation:C2004A00522
Segment Type: clause
Provision Reference: sch 2 cl 26
Character Range: 63463–64323

26  Transitional—retrospective objections
If a notice of assessment was given to a member before the day on which this Act received the Royal Assent:
 (a) if the member 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 may object against the assessment, the notice is taken to have been served on that day; and
 (b) if the member objected against the assessment before the day on which this Act received the Royal Assent, the member 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 may make the further objection against the assessment, the notice is taken to have been served on that day.