Coronavirus Economic Response Package (Payments and Benefits) Act 2020
SECTION 13 REVIEW OF THE COMMISSIONER ' S DECISION
13(1)
An entity who is dissatisfied with a decision covered by subsection (2) may object against the decision in the manner set out in Part
IVC
of the
Taxation Administration Act 1953
.
13(2)
This subsection covers the following decisions of the Commissioner under this Act:
(a)
a decision that the entity is not entitled to a Coronavirus economic response payment for a period;
(b)
a decision that the entity is entitled to a Coronavirus economic response payment for a period of a particular amount;
(c)
a decision not to make a determination under subsection
9(4)
(about liability of the entity for an overpayment);
(d)
a decision under subsection
11(1)
or
(2)
that the entity is jointly and severally liable for an amount;
(e)
a decision under subsection
11(1)
or
(2)
that another entity is not jointly and severally liable for an amount;
(f)
a decision not to make a determination under subsection
14(3)
(about exempting the entity from the record keeping requirements).
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