Commonwealth Numbered Acts

PETROLEUM RESOURCE RENT TAX ASSESSMENT ACT 1987 No. 142, 1987 - SECT 76

76. (1) Where a person (in this section referred to as the "applicant") duly
lodges, or is to be treated as having duly lodged, a request under section 72,
the Commissioner shall comply with the request.

(2) The referral of a decision on an objection to the Tribunal 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 for
review of the decision.

(3) The referral of a decision on an objection to the Federal Court
constitutes the instituting by the applicant of an appeal against the
decision.