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 .
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