Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 2-5
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PAY AS YOU GO (PAYG) WITHHOLDING
Division 20
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Other matters
Subdivision 20-D
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Review of decisions
SECTION 20-80
20-80
REVIEWABLE DECISIONS
A person who is dissatisfied with any of the following decisions of the Commissioner may object against the decision in the manner set out in Part IVC .
View history note
Hide history noteNote: See section 3AA .
Chapter 2 - Collection, recovery and administration of income taxA person who is dissatisfied with any of the following decisions of the Commissioner may object against the decision in the manner set out in Part IVC .
| Reviewable decisions | |
| Item | Description |
| 1A | Decision not to grant an exemption under subsection 12-319(1) from withholding obligations in relation to sections 12-315 and 12-317 |
| 1 | Decision not to give a certificate under subsection 12-335(1) exempting an entity from notifying the Commissioner about a natural resource payment |
| 5 | Decision to revoke a certificate under subsection 12-335(3) |
| 10 | Decision to vary a certificate under subsection 12-335(3) |
| 14 | Decision under subsection 14-220(1) not to issue a certificate on application under subsection 14-220(2) |
| 15 | Decision under subsection 14-220(1) to issue a certificate |
| 16 | Decision under subsection 14-235(2) not to vary an amount on application under subsection 14-235(3) |
| 17 | Decision under subsection 14-235(2) to vary an amount |
| 20 | (Repealed by No 91 of 2000) |
| 25 | Refusal to determine under subsection 16-110(1) that a large withholder is a *medium withholder or a *small withholder for a particular month or particular months |
| 30 | Refusal to determine under subsection 16-110(1) that a medium withholder is a small withholder for a particular month or particular months |
| 35 | Decision to revoke a determination made under subsection 16-110(1) |
| 40 | Decision to vary a determination made under subsection 16-110(1) for a particular month or particular months |
| 45 | Determination under subsection 16-115(1) that a small withholder is a medium withholder or a large withholder for a particular month or particular months |
| 50 | Determination under subsection 16-115(1) that a medium withholder is a large withholder |
| 55 | Decision not to revoke a determination made under subsection 16-115(1) |
| 60 | Decision not to vary a determination made under subsection 16-115(1) for a particular month or particular months |
| 62 | Decision under section 16-147 not to register an entity that has applied to be registered |
| 63 | Decision under section 16-148 to cancel a registration (including making a determination under subsection 16-148(5) ) |
| 65 | Decision not to refund an amount under section 18-70 |
| 70 | Decision not to refund an amount under section 18-80 |
Note:
Division 298 also provides review rights about remission of administrative penalties.
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