Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

Division 207 - Effect of receiving a franked distribution  

Subdivision 207-E - Exceptions to the rules in Subdivision 207-D  

Exempt institutions

SECTION 207-136  

207-136   Review of certain decisions  

An entity that is dissatisfied with a decision of the Commissioner under any of the following provisions may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953 :

(a) paragraph 207-120(3) (b);

(b) subsection 207-126(2) ;

(c) subsection 207-128(4) ;

(d) paragraph 207-130(1) (e);

(e) paragraph 207-130(8) (b);

(f) subsection 207-132(4) .