A New Tax System (Goods and Services Tax) Regulations 2019
Chapter 2
-
The basic rules
Part 2-7
-
Returns, payments and refunds
Division 33
-
Payments of GST
SECTION 33-15.09
33-15.09
Review of decisions
An entity that is dissatisfied with a decision of the Commissioner to:
(a) refuse an application by the entity under section 33-15.03 ; or
(b) require the entity to provide a bank guarantee under section 33-15.04 ; or
(c) revoke an approval of the entity under section 33-15.08 ;
An entity that is dissatisfied with a decision of the Commissioner to:
(a) refuse an application by the entity under section 33-15.03 ; or
(b) require the entity to provide a bank guarantee under section 33-15.04 ; or
(c) revoke an approval of the entity under section 33-15.08 ;
may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953 .
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.