Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

Division 11A - Dividends, interest and royalties paid to non-residents and to certain other persons  

Subdivision A - General  

SECTION 128P  

128P   OBJECTIONS  

If an applicant for a certificate under this Division is dissatisfied with a decision of the Commissioner:

(a) in any case - to refuse to issue the certificate; or

(b) in the case of a certificate under section 128AB - to specify a particular amount in the certificate;

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