Income Tax Assessment Act 1936
View history note
Hide history noteIf an applicant for a certificate under this Division is dissatisfied with a decision of the Commissioner:
(a) in any case - to refuse to issue the certificate; or
(b) in the case of a certificate under section 128AB - to specify a particular amount in the certificate;
the applicant may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953 .
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