A New Tax System (Goods and Services Tax) Regulations 2019
An entity that is dissatisfied with a decision of the Commissioner to:
(a) refuse an application by the entity under section 33-15.03 ; or
(b) require the entity to provide a bank guarantee under section 33-15.04 ; or
(c) revoke an approval of the entity under section 33-15.08 ;
may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953 .
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