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.
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