A New Tax System (Pay As You Go) Act 1999 (178 of 1999)

Schedule 2   Running balance accounts, general interest charge and related matters

Part 2   General interest charge

Income Tax Assessment Act 1936

51   At the end of section 221N

Add:

(3) A person who is dissatisfied with a decision of the Commissioner under subsection (1) in relation to the person may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953.