Appealability amendment: adds assessment and penalty orders under special search and requisition provisions to exclusion. Amendment inserts clauses (da) and (db) into section 246(2): (da) an assessment order under clause (c) of section 158BC arising from a search under section 132 or requisition under section 132A on or after 1 January 1997; and (db) an order imposing a penalty under sub-section (2) of section 158BFA.
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Appealability amendment: adds assessment and penalty orders under special search and requisition provisions to exclusion.
Amendment inserts clauses (da) and (db) into section 246(2): (da) an assessment order under clause (c) of section 158BC arising from a search under section 132 or requisition under section 132A on or after 1 January 1997; and (db) an order imposing a penalty under sub-section (2) of section 158BFA.
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