Clause 20

by deleting the words “the assessment of the Commissioner may, within 21 days after the date of the assessment” in the 1st and 2nd lines of subsection (1) and substituting the words “the Commissioner’s decision under section 39A(5) on a notice of objection may, within 21 days after the person is informed of that decision”;

by inserting, immediately after subsection (1), the following subsection:“(1A) Any appeal under subsection (1) shall not be effective unless written notice of the appeal is served on the Commissioner within 21 days of the person being informed of the Commissioner’s decision under section 39A(5) on the notice of objection.”; and

by deleting the word “assessment” wherever it appears in subsections (1), (4) and (5) and substituting the word “decision”.