Australian Capital Territory Numbered Acts

RATES AND LAND TAX (AMENDMENT) ACT (NO. 101 OF 1994) - SECT 7

7. Section 22GF of the Principal Act is repealed and the following section substituted:

“22GF. Application may be made to the Administrative Appeals Tribunal for a review of a decision by the Commissioner—

        (a)     redetermining the fair and reasonable proportion of the unimproved value of a parcel of land under paragraph 22GE (3) (aa);

        (b)     reassessing the amount of penalty tax (if any) payable under paragraph 22GE (3) (b); or

        (c)     dismissing an objection under paragraph 22GE (3) (c).”.