Indirect Tax Legislation Amendment Act 2000 (92 of 2000)

Schedule 6   Calculating amounts of GST

Taxation Administration Act 1953

10   After subsection 62(3)

Insert:

(3A) A decision under section 24B of the A New Tax System (Goods and Services Tax Transition) Act 1999 refusing an application for a determination under that section, or making a determination under that section, is a reviewable GST transitional decision .