Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 820 - Thin capitalisation rules  

Subdivision 820-L - Record keeping requirements  

Records about Australian permanent establishments

SECTION 820-965  

820-965   Review of Commissioner ' s decision  

A person who is dissatisfied with a decision of the Commissioner under subsection 820-962(3) may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953 .