INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 3A - Collection of tax in respect of certain payments for work  

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History

Div 3A inserted by No 14 of 1983.

Subdivision B - Operative provisions  

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Subdiv B heading inserted by No 227 of 1992.

SECTION 221YHT   NOTIFICATION AND REVIEW OF DECISIONS  

221YHT(1)   [Notice to applicant]  

Where the Commissioner makes a decision on an application under section 221YHP or 221YHQ , the Commissioner shall give notice in writing of his decision to the applicant.

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S 221YHT(1) amended by No 227 of 1992.

221YHT(2)   [Objection against Commissioner's decision]  

A person who is dissatisfied with a decision of the Commissioner in relation to the person made under:

(aa) subsection 221YHB(8) ; or

(a) subsection 221YHL(2) (other than in relation to an amount payable under subsection 221YHH(2) ); or

(b) any of sections 221YHP , 221YHQ , 221YHS and 221YHSA ;

may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953 .

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History

S 221YHT(2) amended by No 227 of 1992, and substituted for s 221YHT(2) and (3) by No 216 of 1991. Former s 221YHT(2) amended by No 48 of 1986 and No 49 of 1985.

221YHT(3)    

(Omitted by No 216 of 1991)

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