EXCISE REGULATIONS 1925 (REPEALED)

PART XXII - MISCELLANEOUS  

REGULATION 247   REVIEW OF DECISIONS  

247(1)    
This regulation applies to:

(a) a decision of the CEO not to approve payment of drawback to a person in accordance with subregulation 78(1) ; and

(b) a decision of the CEO, under subregulation 78A(4) , refusing:

(i) to exempt an owner from the application of paragraph 78A(1) (a); or

(ii) to approve payment of drawback.

247(2)    
A person who is dissatisfied with a decision made in relation to the person may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953 .

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History

Reg 247 substituted by SR No 83 of 2001, reg 3 and Sch 1 item 18, effective 4 May 2001. Reg 247 formerly read:

REVIEW OF DECISIONS  
247(1)
Application may be made to the Administrative Appeals Tribunal for review of a decision of the CEO:

(a) of a kind referred to in subregulation 78(2) ; or

(b) under subregulation 78A(4) refusing:

(i) to exempt an owner from the application of paragraph 78A(1)(a) ; or

(ii) to approve payment of drawback.

247(2)
In subregulation (1), decision has the same meaning as in the Administrative Appeals Tribunal Act 1975 .

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