• What if the discretion is not granted?

    If the discretion is not exercised you will be advised in writing to that effect. If you are dissatisfied with the Commissioner's decision you may lodge an objection to your assessment for the income year in which the deemed dividend arises and the decision will be reviewed. If your objection is unsuccessful, you may appeal the objection decision to the Administrative Appeals Tribunal.

      Last modified: 27 Jul 2016QC 19545