EXCISE REGULATIONS 1925 (REPEALED)
PART XXII
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MISCELLANEOUS
REGULATION 247
REVIEW OF DECISIONS
247(1)
This regulation applies to:
(a) a decision of the CEO not to approve payment of drawback to a person in accordance with subregulation 78(1) ; and
(b) a decision of the CEO, under subregulation 78A(4) , refusing:
247(2)
A person who is dissatisfied with a decision made in relation to the person may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953 .
This regulation applies to:
(a) a decision of the CEO not to approve payment of drawback to a person in accordance with subregulation 78(1) ; and
(b) a decision of the CEO, under subregulation 78A(4) , refusing:
(i) to exempt an owner from the application of paragraph 78A(1) (a); or
(ii) to approve payment of drawback.
247(2)
A person who is dissatisfied with a decision made in relation to the person may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953 .
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