Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 3-10
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INDIRECT TAXES
Division 111
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Wine tax and luxury car tax
Subdivision 111-C
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Review of wine tax decisions
SECTION 111-50
REVIEWABLE WINE TAX DECISIONS
111-50(1)
You may object, in the manner set out in Part IVC , against a decision you are dissatisfied with that is a *reviewable wine tax decision relating to you.
111-50(2)
Each of the following decisions is a reviewable wine tax decision :
View history note
Hide history noteNote: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesYou may object, in the manner set out in Part IVC , against a decision you are dissatisfied with that is a *reviewable wine tax decision relating to you.
111-50(2)
Each of the following decisions is a reviewable wine tax decision :
| Reviewable wine tax decisions | ||
| Item | Decision | Provision of Wine Tax Act under which decision is made |
| 1 | disallowing the whole or a part of your claim for a *wine tax credit | section 17-45 |
| 2 | deciding the date of effect of your approval as a New Zealand participant | section 19-7 |
| 3 | refusing to approve you as a New Zealand participant | section 19-7 |
| 4 | revoking your approval as a New Zealand participant | section 19-8 |
| 5 | deciding the date of effect of revocation of your approval as a New Zealand participant | section 19-8 |
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