SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 4 - CREDITS

SECTION 60 (Repealed by 101 of 2006)   CLAIMANT MAY OBJECT AGAINST COMMISSIONER'S DECISION ON CREDIT CLAIM  

60(1)  [Commissioner to notify claimant]  

If the Commissioner decides to disallow the whole or a part of a claim for a credit, the Commissioner must notify the claimant of the decision.

60(2)  [Claimant may object]  

If the claimant is dissatisfied with the Commissioner's decision, the claimant may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953.