Commonwealth Numbered Acts

PETROLEUM RESOURCE RENT TAX ASSESSMENT ACT 1987 No. 142, 1987 - SECT 75

75. (1) Where the Commissioner receives an application from a person (in
this section referred to as the "applicant") under sub-section 73 (2), the
Commissioner shall, as soon as practicable-

   (a)  if the application relates to a request to refer a decision to the
        Tribunal-send the application to the Tribunal; or

   (b)  if the application relates to a request to refer a decision to the
        Federal Court-send the application to that Court.

(2) The sending of an application to the Tribunal under paragraph (1) (a)
shall, for the purposes of the Administrative Appeals Tribunal Act 1975, be
deemed to constitute the making by the applicant of an application to the
Tribunal to extend the time within which the request may be lodged with the
Commissioner.

(3) The sending of an application to the Federal Court under paragraph (1) (b)
constitutes the making by the applicant of an application to that Court to
extend the time within which the request may be lodged with the Commissioner.

(4) The Tribunal or the Federal Court, as the case may be, may grant or refuse
the application.

(5) Where an application under sub-section 73 (2) has been granted, the
applicant shall, for the purposes of this Part, be treated as having duly
lodged the request to which the application relates.